Nev. Rev. Stat. § 51.345

1. A statement which at the time of its making: (a) Was so far contrary to the pecuniary or proprietary interest of the declarant; (b) So far tended to subject the declarant to civil or criminal liability; (c) So far tended to render invalid a claim by the declarant against another; or (d) So far tended to make the declarant an object of hatred, ridicule or social disapproval, that a reasonable person in the position of the declarant would not have made the statement unless the declarant believed it to be true is not inadmissible under the hearsay rule if the declarant is unavailable as a witness. A statement tending to expose the declarant to criminal liability and offered to exculpate the accused in a criminal case is not admissible unless corroborating circumstances clearly indicate the trustworthiness of the statement.

2. This section does not make admissible a statement or confession offered against the accused made by a codefendant or other person implicating both himself or herself and the accused.