NRS 78.760 Filing fees: Articles of incorporation.
1. The fee for filing articles of incorporation is prescribed in the following schedule:
If the amount represented by the total number of shares provided for in the articles is:
$75,000 or less........................................................................................................... $75
Over $75,000 and not over $200,000...................................................................... $175
Over $200,000 and not over $500,000.................................................................... $275
Over $500,000 and not over $1,000,000................................................................. $375
Over $1,000,000:
For the first $1,000,000......................................................................................$ 375
For each additional $500,000 or fraction thereof........................................... $275
2. The maximum fee which may be charged pursuant to this section is $35,000 for:
(a) The original filing of articles of incorporation.
(b) A subsequent filing of any instrument which authorizes an increase in stock.
3. For the purposes of computing the filing fees according to the schedule in subsection 1, the amount represented by the total number of shares provided for in the articles of incorporation is:
(a) The aggregate par value of the shares, if only shares with a par value are therein provided for;
(b) The product of the number of shares multiplied by $1, regardless of any lesser amount prescribed as the value or consideration for which shares may be issued and disposed of, if only shares without par value are therein provided for; or
(c) The aggregate par value of the shares with a par value plus the product of the number of shares without par value multiplied by $1, regardless of any lesser amount prescribed as the value or consideration for which the shares without par value may be issued and disposed of, if shares with and without par value are therein provided for.
Ê For the purposes of this subsection, shares with no prescribed par value shall be deemed shares without par value.
4. The Secretary of State shall calculate filing fees pursuant to this section with respect to shares with a par value of less than one-tenth of a cent as if the par value were one-tenth of a cent.