Nevada Revised Statutes

Nev. Rev. Stat. § 18.110 (2026)

Verified memorandum of costs: Filing and service; witness’ and clerk’s fee; retaxing and settling costs

✓ current as of July 2026
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NRS 18.110  Verified memorandum of costs: Filing and service; witness’ and clerk’s fee; retaxing and settling costs.

      1.  The party in whose favor judgment is rendered, and who claims costs, must file with the clerk, and serve a copy upon the adverse party, within 5 days after the entry of judgment, or such further time as the court or judge may grant, a memorandum of the items of the costs in the action or proceeding, which memorandum must be verified by the oath of the party, or the party’s attorney or agent, or by the clerk of the party’s attorney, stating that to the best of his or her knowledge and belief the items are correct, and that the costs have been necessarily incurred in the action or proceeding.

      2.  The party in whose favor judgment is rendered shall be entitled to recover the witness fees, although at the time the party may not actually have paid them. Issuance or service of subpoena shall not be necessary to entitle a prevailing party to tax, as costs, witness fees and mileage, provided that such witnesses be sworn and testify in the cause.

      3.  It shall not be necessary to embody in the memorandum the fees of the clerk, but the clerk shall add the same according to the fees of the clerk fixed by statute.

      4.  Within 3 days after service of a copy of the memorandum, the adverse party may move the court, upon 2 days’ notice, to retax and settle the costs, notice of which motion shall be filed and served on the prevailing party claiming costs. Upon the hearing of the motion the court or judge shall settle the costs.

      [1911 CPA § 445; A 1919, 56; NCL § 8934]—(NRS A 1977, 775)

     

Notes of Decisions
Cited in 51 cases (3 in the last 5 years), 1963–2024 · leading case: Sheehan & Sheehan v. Nelson Malley & Co., 117 P.3d 219 (Nev. 2005).
Sheehan & Sheehan v. Nelson Malley & Co., 117 P.3d 219 (Nev. 2005). · cites it 4× “[18] NRS 18.110(1). [19] NRS 18.110(4). [20] See Gallego v.”
Vill. Builders 96, L. P. v. U.S. Labs., Inc., 112 P.3d 1082 (Nev. 2005). · cites it 4× “Labs contends that because the motion was actually filed early, in between the time when the district court granted summary judgment and when it entered the judgment, it meets the requirements of NRS 18.110. Furthermore, U.S. Labs contends that the costs requested in the instant…”
Las Vegas Fetish & Fantasy Halloween Ball, Inc. v. Ahern Rentals, Inc., 182 P.3d 764 (Nev. 2008). · cites it 4× “Under NRS 18.110, a party who claims costs must file a memorandum with the district court “within 5 days after the entry of judgment.”
Flamingo Realty, Inc. v. Midwest Dev., Inc., 879 P.2d 69 (Nev. 1994). · cites it 6× “Although we recognize that noncompliance with NRS 18.110 would ordinarily require the forfeiture of costs, under the peculiar circumstances of this case we will allow the cost award to stand since Fields must prevail on her claim that the award should be passed through her to…”
Kahn v. Morse & Mowbray, 117 P.3d 227 (Nev. 2005). · cites it 2× “020 and NRS 18.110, arguing that the complaint was brought without reasonable grounds.”
Eberle v. State ex rel. Redfield Trust, 836 P.2d 67 (Nev. 1992). · cites it 5× “Appellants contend that respondents’ request for extraordinary expert witness fees and costs was not timely under NRS 18.110(1). Specifically, appellants contend that judgment was entered on October 17, 1988, when Judge Guinan entered an “Order Granting Permanent Injunction.”
Fleischer v. August, 737 P.2d 518 (Nev. 1987). · cites it 6× “He claimed Fleischer should have filed a motion to retax costs pursuant to NRS 18.110(4), and, since she failed to do this in a timely fashion, she was barred from disputing the award of costs.”
Ross v. Giacomo, 635 P.2d 298 (Nev. 1981). · cites it 2× “The second notice of entry was obviously intended to advise appellant that respondent had filed a memorandum of costs as provided for in NRS 18.110. This second notice had the memorandum attached to it and was used as a vehicle for service of the memorandum.”
O'Connell v. Wynn Las Vegas, LLC, 429 P.3d 664 (Nev. 2018). “Further, O'Connell's application indicated that counsel had performed a considerable amount of work-"hundreds of hours" on the case-and she included the contingency fee agreement as part of her request for fees.”
Mays v. Todaro, 626 P.2d 260 (Nev. 1981). · cites it 2× “NRS 18.110. On the other hand, appellants made no move to retax and settle costs pursuant to NRS 18.”
Gibellini v. Klindt, 885 P.2d 540 (Nev. 1994). “Respondents filed their memorandum of costs and disbursements pursuant to NRS 18.110, requesting $13,936.76. Appellants filed a motion to retax costs on March 12, 1992, objecting, inter alia, to the Westlaw fee of $464.”
J.A. Jones Constr. Co. v. Wilmington Trust Co., 127 P.3d 1076 (Nev. 2006). “237(3) apply only to lien claimants, Wilmington cannot recover costs or attorney fees in the action.”
— Nev. Rev. Stat. § 18.110(1) — 22 cases
Vill. Builders 96, L. P. v. U.S. Labs., Inc., 112 P.3d 1082 (Nev. 2005). “Labs contends that because the motion was actually filed early, in between the time when the district court granted summary judgment and when it entered the judgment, it meets the requirements of NRS 18.110. Furthermore, U.S. Labs contends that the costs requested in the instant…”
Sheehan & Sheehan v. Nelson Malley & Co., 117 P.3d 219 (Nev. 2005). “[18] NRS 18.110(1). [19] NRS 18.110(4). [20] See Gallego v.”
Flamingo Realty, Inc. v. Midwest Dev., Inc., 879 P.2d 69 (Nev. 1994). “Although we recognize that noncompliance with NRS 18.110 would ordinarily require the forfeiture of costs, under the peculiar circumstances of this case we will allow the cost award to stand since Fields must prevail on her claim that the award should be passed through her to…”
Eberle v. State ex rel. Redfield Trust, 836 P.2d 67 (Nev. 1992). “Appellants contend that respondents’ request for extraordinary expert witness fees and costs was not timely under NRS 18.110(1). Specifically, appellants contend that judgment was entered on October 17, 1988, when Judge Guinan entered an “Order Granting Permanent Injunction.”
O'Connell v. Wynn Las Vegas, LLC, 429 P.3d 664 (Nev. 2018). “Further, O'Connell's application indicated that counsel had performed a considerable amount of work-"hundreds of hours" on the case-and she included the contingency fee agreement as part of her request for fees.”
— Nev. Rev. Stat. § 18.110(4) — 5 cases
Sheehan & Sheehan v. Nelson Malley & Co., 117 P.3d 219 (Nev. 2005). “[18] NRS 18.110(1). [19] NRS 18.110(4). [20] See Gallego v.”
Fleischer v. August, 737 P.2d 518 (Nev. 1987). “He claimed Fleischer should have filed a motion to retax costs pursuant to NRS 18.110(4), and, since she failed to do this in a timely fashion, she was barred from disputing the award of costs.”
Terry v. Cruea (Nev. 2017).
Crowley, Esq. v. Burke (Nev. 2015).
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