1. If a check, draft, electronic transfer of money or other method of payment is tendered on or before the due date in payment of contributions but is afterward returned to the Division or otherwise dishonored by the financial institution on which the check, draft or electronic transfer of money is drawn or that issued […]
1. When any contribution as provided in this chapter remains unpaid on the date on which it becomes due, as prescribed by the Administrator, it bears interest at the rate of 1 percent for each month or portion of a month thereafter until such payment, plus accrued interest, is received by the Administrator. 2. Interest […]
If, after due notice thereof, any employer defaults in any payment of contributions, interest or forfeit imposed under this chapter, the Administrator, or the Administrator’s authorized representative, may collect the amount due by civil action brought in the name of the State of Nevada in the district court. As provided in NRS 31.010, the Administrator […]
1. In addition to or independently of the remedy by civil action provided in NRS 612.625, the Administrator, or the Administrator’s authorized representative, after giving to any employer who defaults in any payment of contributions, interest or forfeit provided by this chapter 15 days’ notice by registered or certified mail, addressed to the employer’s last […]
1. An abstract of a judgment entered pursuant to NRS 612.630 or a copy thereof may be recorded with the county recorder of any county in the State of Nevada, and from the time of the recording the amount of the contribution, interest and forfeit therein set forth constitutes a lien upon all the real […]
Appeals may be taken to the appellate court of competent jurisdiction pursuant to the rules fixed by the Supreme Court pursuant to Section 4 of Article 6 of the Nevada Constitution from the judgment of the district court in the same manner and with the same effect as in other civil cases, except that notice […]
The Administrator shall notify the State Contractors’ Board of any licensed contractor against whom a judgment is obtained for failure to pay contributions to the Unemployment Compensation Fund pursuant to this chapter. (Added to NRS by 2013, 2210)
1. In all proceedings under NRS 612.625 to 612.640, inclusive, the Division shall be authorized to act in its name on behalf of the State of Nevada. 2. No costs or filing fees shall be charged to the State of Nevada in any proceedings brought under any provision of NRS 612.625 to 612.640, inclusive, nor […]
1. In the event of any distribution of any employer’s assets either voluntarily or pursuant to any order of any court under the laws of this State, the lien for contributions then due must be paid in full, before all other liens or claims except prior taxes and liens which have been recorded before the […]
1. Where a payment of contributions, forfeit or interest has been erroneously collected, an employer may make application for a refund. All such refunds will be made without interest. 2. Where a payment of contributions, forfeit or interest has been erroneously collected, an employer may, not later than 3 years after the date on which […]
If an employer neglects or refuses to make and file any report of wages and contributions as required by this chapter or by any regulation of the Administrator, or if any report which has been filed is deemed by the Administrator to be incorrect or insufficient, and if, within 7 days after the Administrator has […]
1. Upon the levy of any assessment as provided in NRS 612.660, the Administrator shall forthwith give written notice thereof by mail to the employer at the employer’s last known address. The notice must: (a) Contain the amount of the assessment and forfeit, if there be any. (b) Advise the employer of the right to […]
1. At any time within 15 days after the mailing of the notice of assessment, the employer affected thereby may file a verified petition with the Administrator praying for readjustment of the assessment so levied. At the time of filing the petition the employer upon whom an assessment is levied shall deposit a bond executed […]
1. Whenever the Administrator finds that the collection of any contribution computed under the provisions of law will be jeopardized by delay, the Administrator may immediately assess the contribution together with all forfeit and interest which may have accrued, whether or not the final date otherwise prescribed for making the contribution has arrived. Upon assessment, […]
1. Contributions, penalties and interest due and unpaid from any employer constitute a lien upon all of the assets of the employer, the lien to be prior to and paid in preference to all other liens or claims except prior recorded liens and prior taxes. 2. Within 60 days after such contributions become delinquent, the […]
1. As used in this section, “person” includes this State, and any county, municipality, district or other political subdivision thereof. 2. If any employing unit is delinquent in the payment of any contribution, forfeit or interest provided for in this chapter, the Administrator may, not later than 3 years after the payment became delinquent, or […]
1. If a person is notified of a delinquency pursuant to NRS 612.685, the person shall neither transfer, pay over nor make any other disposition of money or property belonging to the delinquent employing unit, or any portion thereof, until the Administrator consents thereto in writing. 2. A person so notified shall, within 11 days […]
1. Every contractor, as defined in NRS 624.020, who contracts with a subcontractor who is an employer under the provisions of this chapter or becomes such an employer before the completion of the contract shall, in connection with each such contract: (a) Withhold sufficient money on the contract; or (b) Require of such subcontractor a […]
1. Every assignee, receiver, trustee in bankruptcy, liquidator, Administrator, executor, sheriff, constable or any other person who sells substantially all of: (a) The business; (b) The stock of goods; (c) The furniture or fixtures; (d) The machinery and equipment; or (e) The goodwill, of any employing unit shall, not less than 5 days before the […]
1. Any employer who, outside the usual course of the employer’s business, sells or transfers substantially all or any one of the classes of assets enumerated in subsection 1 of NRS 612.690 and quits business, shall within 10 days after the sale or transfer file such reports as the Administrator may prescribe and pay the […]
