Title 53

NRS 612.485 Finality of determination or redetermination. 1. Any determination or redetermination is final 11 days after the date of notification by electronic transmission or mailing of the notice of determination or redetermination unless a request for reconsideration or an app…

NRS 612.490 Appeal Tribunals: Appointment; alternate. 1. To hear and decide appealed claims, the Administrator shall: (a) Appoint one or more impartial Appeal Tribunals consisting in each case of a salaried examiner, selected in accordance with NRS 612.230; or (b) Enter into an i…

NRS 612.495 Appeal to Appeal Tribunal: Initiation of appeal from determination or redetermination; intervention of employing unit; withdrawal of appeal. 1. Any person entitled to a notice of determination or redetermination may file an appeal from the determination with an Appeal…

NRS 612.500 Hearing on appeal: Procedure; evidence; record; witnesses; trial de novo in certain circumstances. 1. A reasonable opportunity for a fair hearing on appeals must be promptly afforded all parties. 2. An Appeal Tribunal shall inquire into and develop all facts bearing o…

NRS 612.505 Consolidated appeals. When the same or substantially similar evidence is material to the matter in issue with respect to more than one individual, the same time and place for considering all such appeals may be fixed, hearings thereon jointly conducted, a single recor…

NRS 612.510 Notice of decision of Appeal Tribunal; time for further appeal. 1. After a hearing, an Appeal Tribunal shall make its findings promptly and on the basis thereof affirm, modify or reverse the determination. Each party must be promptly furnished a copy of the decision a…

NRS 612.515 Appeal to Board of Review. 1. An appeal to the Board of Review by any party must be allowed as a matter of right if the Appeal Tribunal’s decision reversed or modified the Administrator’s determination. In all other cases, further review must be at the discretion of t…

NRS 612.520 Removal or transfer of appeals from one Appeal Tribunal to another Appeal Tribunal. 1. The Administrator, for cause, may remove or transfer to another Appeal Tribunal any appeal pending before an Appeal Tribunal. 2. The parties to any appeal so removed or transferred …

NRS 612.525 Appeal to courts: Time for appeal; exhaustion of administrative remedies; appeal by Administrator. 1. Any decision of the Board of Review in the absence of an appeal therefrom as herein provided becomes final 11 days after the date of notification by electronic transm…

NRS 612.530 Judicial review of decision of Board of Review: Commencement of action in district court; parties; service of petition; effect of improper service; answer; summary hearings; appeals to appellate court. 1. Within 11 days after the decision of the Board of Review has be…

NRS 612.533 Introduction of certain evidence concerning claims for benefits prohibited in separate or subsequent proceeding. Any finding of fact or law, judgment, determination, conclusion or final order made by the Administrator or an Appeal Tribunal, examiner, Board of Review, …

NRS 612.535 Payment; registration of employer with Division. 1. Contributions with respect to wages for employment accrue and become payable by each employer for each calendar quarter in which the employer is subject to this chapter. Contributions are due and payable by each empl…

NRS 612.540 Rate. The standard rate of contributions is 2.95 percent of wages paid by each employer during the calendar year with respect to employment. Each employer who becomes subject to the law on or after the first day of the first calendar quarter after February 25, 1965, s…

NRS 612.545 Base. 1. For the purposes of NRS 612.535, 612.540 and 612.606, wages do not include that part of the wages paid for employment to a person by an employer during any calendar year which exceeds 66 2/3 percent of the average annual wage, rounded to the nearest hundred d…

NRS 612.550 Rates for employers. 1. As used in this section: (a) “Average annual payroll” for each calendar year means the annual average of total wages paid by an employer subject to contributions for the 3 consecutive calendar years immediately preceding the computation date. T…

NRS 612.551 Charging of benefits to account of employer; grounds for removal of charges on account of employer; appeal of certain determinations of Administrator; effect of certain determinations on claimant. 1. Except as otherwise provided in subsections 2, 3 and 7, if the Divis…

NRS 612.553 Nonprofit organizations, political subdivisions and Indian tribes: Payment of contributions or reimbursement in lieu of contributions. 1. For the purposes of this section: (a) “Indian tribe” includes any entity described in subsection 10 of NRS 612.055. (b) “Nonprofit…

NRS 612.555 Employing unit becoming employer within calendar quarter subject to chapter from beginning of quarter; exception. Any employing unit which becomes an employer subject to this chapter within any calendar quarter is subject to this chapter from the beginning of that qua…

NRS 612.560 When employing unit ceases to be employer. 1. Except as otherwise provided in NRS 612.565 to 612.580, inclusive, an employing unit ceases to be an employer subject to this chapter at any time when it appears to the satisfaction of the Administrator that: (a) During ea…

NRS 612.565 Employing unit not subject to chapter may elect to become employer subject to chapter; conditions. An employing unit, not otherwise subject to this chapter, which files with the Administrator its written election to become an employer subject hereto for not less than …

NRS 612.570 Employing unit may elect that services not covered by chapter shall be deemed to constitute employment; conditions. 1. Any employing unit for which services that do not constitute employment, as defined in this chapter, are performed, may file with the Administrator a…

NRS 612.580 Termination of employer’s election by Administrator. The Administrator may terminate the approval of the election of coverage made by any employing unit pursuant to NRS 612.565 and 612.570 at any time upon 30 days’ written notice. [Part 8:129:1937; A 1939, 115; 1941, …

NRS 612.583 “Benefits” defined. As used in NRS 612.583 to 612.600, inclusive, “benefits” has the meaning ascribed to it in NRS 612.6104. (Added to NRS by 2013, 2649)

NRS 612.585 Establishment and control. 1. There is hereby established as a special fund, separate and apart from all public money or funds of this State, an Unemployment Compensation Fund, which must be administered by the Administrator exclusively for the purposes of this chapte…

NRS 612.590 Accounts; deposits; refunds. 1. The State Treasurer shall: (a) Be the treasurer and custodian of the Fund. (b) Administer the Fund in accordance with the directions of the Administrator. (c) Issue warrants upon it in accordance with such regulations as the Administrat…

NRS 612.595 Withdrawals. 1. Money may be requisitioned from this State’s account in the Unemployment Trust Fund solely for the payment of benefits and refunds in accordance with regulations prescribed by the Administrator, except that money credited to the account of the State of…

NRS 612.600 Management of money upon discontinuance of Unemployment Trust Fund. 1. The provisions of NRS 612.585, 612.590 and 612.595, to the extent that they relate to the Unemployment Trust Fund, are operative only so long as the Unemployment Trust Fund continues to exist and s…

NRS 612.605 Creation; receipt and use of money. 1. There is hereby created the Unemployment Compensation Administration Fund as a special revenue fund. 2. All money which is deposited or paid into this Fund is hereby appropriated to the Administrator. 3. All money in the Fund may…

NRS 612.606 Additional contributions by employer required for support of program for employment and training of unemployed persons and persons employed in this State; exceptions. 1. Except as otherwise provided in subsection 4, in addition to any other contribution required by th…

NRS 612.607 Deposit, transfer and expenditure of payments for program for employment and training of unemployed persons and persons employed in this State. 1. All payments collected pursuant to NRS 612.606 must be deposited in the Unemployment Compensation Administration Fund. At…

NRS 612.608 Accrual and submission of payments for program for employment and training of unemployed persons and persons employed in this State; disregard of fractions. 1. Payments required pursuant to NRS 612.606 accrue and become payable by each employer for each calendar quart…

NRS 612.609 Disbursement of delinquent payments by employers. Collection of money from an employer delinquent in making contributions or payments pursuant to the provisions of this chapter must first be applied to pay the employer’s delinquent contributions to the Unemployment Co…

NRS 612.610 Reimbursement. 1. If any money received after June 30, 1941, from the Department of Labor under Title III of the Social Security Act, or any unencumbered balances in the Unemployment Compensation Administration Fund as of that date, or any money granted after that dat…

NRS 612.6102 Definitions. As used in NRS 612.6102 to 612.6134, inclusive, unless the context otherwise requires, the words and terms defined in NRS 612.6104 to 612.6118, inclusive, have the meanings ascribed to them in those sections. (Added to NRS by 2013, 2644)

NRS 612.6104 “Benefits” defined. “Benefits” has the meaning ascribed to it in NRS 612.035 and also includes the principal due on a bond which is attributable to the payment of benefits under Title XII of the Social Security Act, 42 U.S.C. §§ 1321 et seq., as amended, or which is …

NRS 612.6106 “Bond” defined. “Bond” means any type of special revenue obligation, including, without limitation, a bond, note, interim obligation, certificate or other instrument issued by the State Board of Finance in accordance with NRS 612.6102 to 612.6134, inclusive, includin…

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…