Title 31

NRS 353B.160 Investment; prohibited interests, payments and actions; modification of terms of subsequent prepaid tuition contracts to ensure actuarial soundness. 1. The Board shall create a comprehensive plan that specifies the policies for investment which the State Treasurer sh…

NRS 353B.170 Annual report. The Board shall: 1. Prepare an annual report setting forth in appropriate detail an accounting of the Trust Fund and a description of the financial condition of the Trust Fund at the close of each fiscal year, including, without limitation, a statement…

NRS 353B.180 Annual audit. The Board shall contract with a certified public accounting firm to perform an annual audit of the accounts and records of the State Treasurer and the Board showing the receipts to and disbursements from the Trust Fund. The cost of the audit must be bor…

NRS 353B.190 Annual actuarial study. The Board shall contract with a certified actuary to perform an annual actuarial study, the cost of which must be borne by the Trust Fund. The State Treasurer shall make available for inspection all records necessary to perform the actuarial s…

NRS 353B.300 “Trust Fund” defined. As used in NRS 353B.300 to 353B.370, inclusive, unless the context otherwise requires, “Trust Fund” means the Nevada College Savings Trust Fund created by NRS 353B.340. (Added to NRS by 2001, 2160) Administration

NRS 353B.310 Regulations. 1. The Board shall adopt regulations to establish and carry out the Nevada College Savings Program, which must comply with the requirements of a qualified state tuition program pursuant to 26 U.S.C. § 529. 2. The regulations must be consistent with the p…

NRS 353B.320 Delegation by Board of administrative powers and duties to State Treasurer. The Board may delegate to the State Treasurer any of its administrative powers and duties specified in NRS 353B.300 to 353B.370, inclusive, if the Board determines that such delegation is nec…

NRS 353B.330 Savings trust accounts and agreements not guaranteed by full faith and credit. Savings trust accounts and agreements entered into pursuant to NRS 353B.300 to 353B.370, inclusive, are not guaranteed by the full faith and credit of the State of Nevada. (Added to NRS by…

NRS 353B.335 Establishment; availability of and accounting method for money in accounts; regulations; gifts, grants and donations; authority to transfer unaccessed or expired balances to Endowment Account. 1. The Board shall establish the Nevada College Kick Start Program to prov…

NRS 353B.340 Creation; sources; limitations on use of money. 1. The Nevada College Savings Trust Fund is hereby created. 2. The Trust Fund is an instrumentality of this state, and its property and income are exempt from all taxation by this state and any political subdivision the…

NRS 353B.350 Administration by State Treasurer; establishment and use of Program, Administrative and Endowment Accounts. 1. The Trust Fund and any account established by the State Treasurer pursuant to this section must be administered by the State Treasurer. 2. The State Treasur…

NRS 353B.360 Gifts, grants and other donations: Authority to apply for and accept; use; deposit. The Board may apply for and accept a grant and may accept any gift, bequest, devise or other donation provided by a public or private source for administrative costs or costs of marke…

NRS 353B.370 Duties and powers of Board; contracts for services. 1. The Board shall establish a comprehensive investment plan for the money in the Trust Fund. 2. Notwithstanding the provisions of any specific statute to the contrary, the Board may invest or cause to be invested a…

NRS 353C.010 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NRS 353C.020 to 353C.080, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 1999, 3442)

NRS 353C.020 “Agency” defined. “Agency” means an agency, bureau, board, commission, department or division of the Executive Department of State Government. (Added to NRS by 1999, 3442)

NRS 353C.030 “Agreement” defined. “Agreement” means a transaction between one or more persons and an agency or the State of Nevada whereby each party to the transaction becomes obligated to the other with reciprocal rights to demand performance of what is promised by the other. (…

NRS 353C.040 “Debt” defined. “Debt” means a tax, fee, fine or other obligation: 1. That is owed to an agency or the State of Nevada; and 2. The payment of which is past due. (Added to NRS by 1999, 3442)

NRS 353C.050 “Fee” defined. “Fee” means a charge fixed by law for services or for the use of a privilege within the control of an agency or the State of Nevada. (Added to NRS by 1999, 3442)

NRS 353C.060 “Fine” defined. “Fine” means a requirement to pay a sum of money that is imposed on a person for an act of wrongdoing. (Added to NRS by 1999, 3442)

NRS 353C.070 “Person” defined. “Person” includes any political subdivision of this state or other governmental entity which is not an agency. (Added to NRS by 1999, 3442)

NRS 353C.080 “Tax” defined. “Tax” means any compulsory charge levied by an agency or the State of Nevada against the wealth of a person for the common benefit of the general public. (Added to NRS by 1999, 3442)

NRS 353C.090 Applicability. Except as otherwise provided in NRS 353C.195, the provisions of this chapter apply to an agency only to the extent that no other specific statute exists which provides for the collection of debts due the agency. To the extent that the provisions of thi…

NRS 353C.100 Determination of debt to be past due. For the purposes of this chapter, a debt is past due if the debt has not been remitted and paid to an agency or the State of Nevada as required by law, or as agreed upon by the debtor and the agency or the State of Nevada, as app…

NRS 353C.110 Regulations of State Controller: Generally. The State Controller may adopt such regulations as are necessary to carry out the provisions of this chapter. (Added to NRS by 1999, 3442; A 2009, 1176)

NRS 353C.115 Regulations of State Controller: Establishing fee for returned or dishonored check or other method of payment. 1. The State Controller shall adopt regulations establishing a fee of $25 that an agency shall charge a person for each check or other method of payment tha…

NRS 353C.120 Periodic reports by agency of debts owed to agency; availability of reports for public inspection. 1. Each agency shall submit to the State Controller periodic reports of the debts owed to the agency. The State Controller shall maintain the reports. The State Control…

NRS 353C.125 Agency authorized to refuse to conduct additional transaction with certain debtors until payment of prior debts. If, in a previous transaction between an agency and a person, a check or other method of payment was returned to the agency or otherwise dishonored upon p…

NRS 353C.128 Agency authorized to refuse to conduct transaction with, and State Controller authorized to refuse to draw warrant in favor of, certain debtors until payment of prior debts or debtor enters into agreement for payment of debts. 1. Except as otherwise provided in this …

NRS 353C.130 Agreement with debtor for payment in installments; extension. The State Controller may enter into an agreement with a debtor which provides for the payment of a debt owed by the debtor to an agency on an installment basis over a 12-month or lesser period. Upon good c…

NRS 353C.133 Agreement with debtor to accept payment of portion of debt in full satisfaction of debt. Notwithstanding any specific statute to the contrary, the State Controller may enter into an agreement with a debtor to accept the payment of a portion of the debt in full satisf…

NRS 353C.135 Payment of costs and fees for collection of certain debts. 1. Except as otherwise provided in subsection 2 or by a specific statute, a person who owes a debt of more than $300 pursuant to this chapter shall, in addition to the debt, pay: (a) If the State Controller h…

NRS 353C.140 Action by Attorney General to collect debt; limitation of action. If a person has not paid a debt that the person owes to an agency, the Attorney General, upon the request of the State Controller: 1. Except as otherwise provided in this section, shall bring an action…

NRS 353C.150 Application for entry of summary judgment: Conditions; notice to debtor; filing requirements. 1. In addition to any other remedy provided for in this chapter, if a person who owes a debt to an agency: (a) Fails to pay the debt when it is due, or fails to pay an agree…

NRS 353C.160 Entry of judgment against debtor; service of judgment upon debtor. The court clerk, upon the filing of an application for the entry of summary judgment which complies with the requirements set forth in NRS 353C.150, shall forthwith enter a judgment against the debtor…

NRS 353C.170 Recordation of judgment; lien upon property of debtor; extension of lien. 1. An abstract of the judgment entered pursuant to NRS 353C.160, or a copy thereof, may be recorded in the office of the county recorder of any county. 2. From the time of its recordation, the …

NRS 353C.171 Withholding of income: State Controller authorized to require employer to withhold income to satisfy judgment; notice to person against whom judgment was entered explaining options to preclude withholding; effect of compliance with options. 1. If an agency or the Sta…

NRS 353C.172 Withholding of income: Notice to person who is subject to withholding. Not earlier than 15 days after sending the notice required pursuant to subsection 2 of NRS 353C.171, if the State Controller intends to require each employer of a person to withhold income from th…

NRS 353C.173 Withholding of income: Filing of contest; duties of State Controller relating to contest; notice of determination on contest. 1. At any time after receiving the notice required pursuant to NRS 353C.172, a person may file with the State Controller a contest to the wit…

NRS 353C.174 Withholding of income: Notice to employer. 1. The State Controller shall send, by certified mail, a notice to withhold income pursuant to NRS 353C.171 to each employer of the person who is subject to the withholding. 2. If an employer does not begin to withhold incom…

NRS 353C.175 Withholding of income: Duties of employer upon receipt of notice to withhold. An employer who receives a notice to withhold income pursuant to NRS 353C.171: 1. Shall: (a) Calculate the amount of income to be withheld from a person’s wages during each pay period in ac…

NRS 353C.176 Withholding of income: Notice to withhold binding on employer; employer may deduct amount for reimbursement of costs; delivery of withheld money by employer by check or electronic transfer. 1. A notice to withhold income pursuant to NRS 353C.171 is binding upon any e…

NRS 353C.177 Withholding of income: Unlawful for employer 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 …

NRS 353C.178 Withholding of income: Enforcement proceedings against employer for refusal to withhold or misrepresentation of employee’s income; remedies and penalties. 1. If an employer wrongfully refuses to withhold income as required pursuant to NRS 353C.171 to 353C.179, inclus…

NRS 353C.179 Withholding of income: Immunity of employer and State Controller. 1. An employer who complies with a notice to withhold income pursuant to NRS 353C.171 that is regular on its face may not be held liable in any civil action for any conduct taken in compliance with the…

NRS 353C.180 Certificate of liability: Contents; recording; notification to debtor; lien on property; extension of lien. 1. In addition to any other remedy provided for in this chapter, the State Controller may, within 4 years after the date that a debt becomes due, record a cert…

NRS 353C.190 State Controller may offset debt with amount owed to debtor by state agency; filing of claim on behalf of debtor; regulations. 1. The State Controller may offset any amount due an agency from a debtor against any amount owing to that debtor by any agency, regardless …