Title 53

NRS 612.6108 “Bond administrative expense” defined. “Bond administrative expense” means any expense incurred by the Division, the State Treasurer, the State Board of Finance, bond trustees, paying agents, arbitrage compliance agents or any other person or entity to administer bon…

NRS 612.611 “Bond obligation” defined. “Bond obligation” means the principal of a bond and any premium and interest payable on a bond, together with any amount owed under a related credit agreement or under any instrument or agreement related to the bond. (Added to NRS by 2013, 2…

NRS 612.6112 “Credit agreement” defined. “Credit agreement” means a loan agreement, a revolving credit agreement, an agreement establishing a line of credit, a letter of credit, a standby bond purchase agreement, municipal bond insurance or any other agreement that enhances the m…

NRS 612.6114 “Federal advance” defined. “Federal advance” means a loan by the Federal Government to this State for the payment of compensation under Title XII of the Social Security Act, 42 U.S.C. §§ 1321 et seq., as amended. (Added to NRS by 2013, 2644)

NRS 612.6116 “Special bond contributions” defined. “Special bond contributions” means the contributions required to be assessed, imposed and collected pursuant to NRS 612.6132. (Added to NRS by 2013, 2644)

NRS 612.6118 “Unemployment Compensation Bond Fund” defined. “Unemployment Compensation Bond Fund” means the fund established pursuant to NRS 612.613. (Added to NRS by 2013, 2644)

NRS 612.612 Legislative findings and declarations. The Legislature hereby finds and declares that: 1. It is an important public policy of this State to maintain funds in an amount sufficient to pay unemployment benefits when due; 2. Unemployment benefits payments are made from Ne…

NRS 612.6122 State Board of Finance authorized to issue bonds to repay loans from Federal Government for payment of unemployment compensation and to establish adequate balances in Unemployment Trust Fund; contents of bond. 1. At the request of the Administrator, the State Board o…

NRS 612.6124 Security for bonds. 1. The bond obligations and bond administrative expenses are secured, for the benefit of the owners of the bonds and the obligees under any agreement described in subsection 5, by pledge of, security interest in and first lien on all the following…

NRS 612.6128 Procedure for payment of bond-related obligations. 1. For each calendar year in which bond obligations and bond administrative expenses will be due, the State Treasurer shall notify the Administrator of the amount of bond obligations, the estimated amount of bond adm…

NRS 612.613 Creation; sources; uses. 1. There is hereby established as a special dedicated trust fund, separate and apart from all other public money or funds of this State, a fund in the State Treasury to be known as the Unemployment Compensation Bond Fund. The State Treasurer s…

NRS 612.6132 Payment of special bond contributions; exceptions. 1. Notwithstanding any other provision of this chapter, all employers required to pay contributions under NRS 612.535 are required to pay the special bond contributions provided in this section. The provisions of thi…

NRS 612.6134 Faith of State pledged not to impair bonds. Notwithstanding the provisions of NRS 612.755, the faith of the State is hereby pledged that NRS 612.595, 612.600, 612.6102 to 612.6134, inclusive, and 612.617, any law supplemental or otherwise appertaining thereto, and an…

NRS 612.615 Creation; source and use of money. 1. There is hereby created the Employment Security Fund as a special revenue fund. 2. Except as otherwise provided in paragraph (a) of subsection 6 of NRS 612.445, all interest and forfeits collected under NRS 612.618 to 612.675, inc…

NRS 612.617 Requisition and use of money credited to Nevada account. 1. Money credited to the account of this State in the Unemployment Trust Fund by the Secretary of the Treasury of the United States of America pursuant to section 903 of the Social Security Act, as amended (42 U…

NRS 612.6175 Creation; sources; uses; duties of Administrator; assessment to be paid by employers; exceptions; management of money upon discontinuance of Fund. 1. There is hereby created the Interest Repayment Fund as a special revenue fund. 2. The Fund consists of all money rece…

NRS 612.618 Payment that is returned or dishonored does not constitute timely payment; additional fee. 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 …

NRS 612.620 Interest on unpaid contributions. 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 un…

NRS 612.625 Civil action: Notice; attachment. 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 ci…

NRS 612.630 Summary judgment: Filing certificate; where to be filed; contents; entry of judgment. 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 emp…

NRS 612.635 Judgments: Recording of abstract or copy; liens; priorities; execution. 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…

NRS 612.640 Appeals to appellate court. 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 …

NRS 612.642 Required notice to State Contractors’ Board. 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. (Ad…

NRS 612.645 Division authorized to act on behalf of State; filing fees, costs or bonds not required of State; additional fee for recording, copying or certifying documents. 1. In all proceedings under NRS 612.625 to 612.640, inclusive, the Division shall be authorized to act in i…

NRS 612.650 Priorities under legal dissolutions or distributions. 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 a…

NRS 612.655 Refunds and adjustments. 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 ha…

NRS 612.660 Arbitrary assessments upon failure of employer to file report or upon filing of incorrect or insufficient report. 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 Administ…

NRS 612.665 Notice of arbitrary assessment: Contents; finality of assessment. 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…

NRS 612.670 Readjustment or modification of assessment. 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…

NRS 612.675 Jeopardized collections: Assessment; stay of collection of assessment. 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 contribut…

NRS 612.680 Liens: Creation; notice; foreclosure; release; compromise and satisfaction. 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 …

NRS 612.685 Creditors and debtors of employer: Notice of delinquency of payment owed by employer; power of State to satisfy debt owed to it. 1. As used in this section, “person” includes this State, and any county, municipality, district or other political subdivision thereof. 2.…

NRS 612.686 Creditors and debtors of employer: Duties; certain transfers of property prohibited; demand to transmit certain property to Administrator. 1. If a person is notified of a delinquency pursuant to NRS 612.685, the person shall neither transfer, pay over nor make any oth…

NRS 612.687 Liability of contractor to assure payment of amounts due from subcontractors. 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 o…

NRS 612.690 Liability of assignee, receiver, trustee and others selling property of employing unit: Notice to Division. 1. Every assignee, receiver, trustee in bankruptcy, liquidator, Administrator, executor, sheriff, constable or any other person who sells substantially all of: …

NRS 612.695 Liability of employer and purchaser or transferee upon sale or transfer of assets and quitting business. 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 su…

NRS 612.700 Waiver of rights void. 1. Any agreement by a person to waive, release or commute his or her rights to benefits or any other rights under this chapter is void, except an agreement made voluntarily with a state or local agency to withhold money from the benefits to pay …

NRS 612.705 Limitation of fees; unlawful solicitation; attorney’s fees. 1. Neither the State of Nevada nor any person claiming benefits may be charged fees of any kind in any proceeding under this chapter by the Board of Review, the Administrator, or representatives of the Board …

NRS 612.710 Assignment of benefits void; exemption from execution and attachment. Except as otherwise provided in NRS 31A.150: 1. Any assignment, pledge or encumbrance of any right to benefits which are or may become due or payable under this chapter is void, except for a volunta…

NRS 612.7102 Administrator authorized to require employer to withhold income to satisfy judgment. If the Administrator obtains a judgment against a person for: 1. The repayment of benefits obtained due to the person’s fraud, misrepresentation or willful nondisclosure pursuant to …

NRS 612.7104 Notice to person who is subject to withholding. The Administrator shall provide to a person who is subject to the withholding of income pursuant to NRS 612.7102 a notice sent by first-class mail to the person’s last known address: 1. That his or her income is being w…

NRS 612.7106 Notice to employer to withhold income; contents; notice may be issued electronically. 1. The Administrator shall mail, by first-class mail, a notice to withhold income pursuant to NRS 612.7102 to each employer of the person who is subject to the withholding. 2. If an…

NRS 612.7108 Duties of employer upon receipt of notice to withhold. An employer who receives a notice to withhold income pursuant to NRS 612.7102 shall: 1. Withhold the amount stated in the notice from the income due to the person beginning with the first pay period that occurs w…

NRS 612.711 Notice to withhold binding upon employer; employer may deduct amount for reimbursement of costs; electronic transfer of payments by employer. 1. A notice to withhold income pursuant to NRS 612.7102 is binding upon any employer of the person to whom it is mailed. To re…

NRS 612.7112 Unlawful to use withholding as basis for refusing to hire, discharging or taking disciplinary action against employee; liability; penalty. 1. It is unlawful for an employer to use the withholding of income to collect an obligation to pay money to the Administrator as…

NRS 612.7114 Enforcement proceedings against employer for refusal to withhold or misrepresentation of employee income; remedies and penalties. 1. If an employer wrongfully refuses to withhold income as required pursuant to NRS 612.7102 to 612.7116, inclusive, after receiving a no…