reglab/housing_qa huggingface dataset:
NV Rev Stat § 612.617 (2021)
2021 Nevada Revised Statutes|Chapter 612 - Unemployment Compensation|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.S.C. § 1103), may be requisitioned and used for the payment of expenses incurred for the administration of this chapter, pursuant to a specific appropriation by the Legislature, if the expenses are incurred and the money is requisitioned after the enactment of an appropriation law which:  (a) Specifies the purposes for which the money is appropriated and the amounts appropriated therefor;  (b) Limits the period within which the money may be expended to a period ending not more than 2 years after the date of the enactment of the appropriation law; and  (c) Limits the amount which may be used during a 12-month period beginning on July 1 and ending on June 30 of the following year to an amount which does not exceed the amount by which the aggregate of the amounts credited to the account of this State pursuant to section 903 of the Social Security Act, as amended (42 U.S.C. § 1103), during the same 12-month period and the 24 preceding 12-month periods, exceeds the aggregate of the amounts used pursuant to this section and charged against the amounts credited to the account of this State during any of such 25 12-month periods.  2. For the purposes of subsection 1, amounts used during any such 12-month period must be charged against equivalent amounts which were first credited and which are not already so charged, except that no amount used during any such 12-month period for the administration of this chapter may be charged against any amount credited during such a 12-month period earlier than the 24th preceding period.  3. Money credited to the account of this State pursuant to section 903 of the Social Security Act, as amended (42 U.S.C. § 1103), may not be withdrawn or used except for:  (a) The payment of benefits, as defined in NRS 612.6104; and  (b) The payment of expenses for the administration of this chapter pursuant to this section.  4. Money appropriated for the payment of expenses of administration pursuant to this section may be requisitioned as needed for the payment of obligations incurred under such appropriation and, upon requisition, must be deposited in the Unemployment Compensation Administration Fund from which such payments must be made. The Administrator shall maintain a separate record of the deposit, obligation, expenditure and return of funds so deposited. Money so deposited must, until expended, remain a part of the Unemployment Compensation Fund and, if it will not be expended, must be returned promptly to the account of this State in the Unemployment Trust Fund.  (Added to NRS by 1969, 222; A 1973, 246; 1975, 577; 1993, 1844; 2013, 2650)
NV Rev Stat § 612.6175 (2021)
2021 Nevada Revised Statutes|Chapter 612 - Unemployment Compensation|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 received pursuant to this section, and must only be used for the payment of interest accruing and payable on advances received pursuant to NRS 612.290 in accordance with the conditions specified in Title XII of the Social Security Act, 42 U.S.C. §§ 1321 et seq., as amended.  3. The Administrator shall establish an assessment that will be calculated by dividing the interest accruing and payable on advances received pursuant to NRS 612.290 by 95 percent of the total taxable wages paid by all employers in this State during the immediately preceding calendar year.  4. Except as otherwise provided in subsection 7, each employer subject to the provisions of this chapter shall pay a proportionate share of the assessment established by the Administrator pursuant to subsection 3. An employer’s proportionate share of the assessment will be calculated by multiplying the employer’s total taxable wages paid during the immediately preceding calendar year by the amount of the assessment. The Administrator shall notify each employer of his or her proportionate share of the assessment on or before June 30 of each year, and may collect interest on any such amount that remains unpaid on July 31 of each year in accordance with the provisions of NRS 612.620. Any money collected from an employer pursuant to this subsection must be deposited into the Interest Repayment Fund. The Administrator shall establish procedures necessary to collect payments pursuant to this subsection.  5. An employer’s proportionate share of the assessment must not be charged against the experience rating record of the employer.  6. The provisions of law applicable to the collection of unemployment contributions also apply to the collection of payments pursuant to this section.  7. The provisions of this section do not apply to any nonprofit organization, political subdivision or Indian tribe which makes reimbursements in lieu of contributions pursuant to NRS 612.553.  8. The provisions of this section are operative only so long as the Interest Repayment Fund continues to exist and the Administrator continues to accept and deposit payments received from employers pursuant to this section into the Interest Repayment Fund. If the Administrator determines that the assessment is no longer necessary, the Administrator shall notify all employers paying a proportionate share of the assessment and shall not accept any further payments. If and when the Interest Repayment Fund ceases to exist, any money remaining in the Interest Repayment Fund, after the payment of all interest accruing and payable on advances received pursuant to NRS 612.290 and a determination by the Administrator that no further payments are anticipated, must be deposited into the Unemployment Compensation Fund.  (Added to NRS by 2013, 1942)
NV Rev Stat § 612.618 (2021)
2021 Nevada Revised Statutes|Chapter 612 - Unemployment Compensation|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 Division or otherwise dishonored by the financial institution on which the check, draft or electronic transfer of money is drawn or that issued the other method of payment, the check, draft, electronic transfer of money or other method of payment does not constitute timely payment unless the Administrator determines that the return or dishonor occurred because of fault on the part of the financial institution.  2. The Administrator shall charge an additional fee in the amount established by the State Controller pursuant to NRS 353C.115 for handling against a person who presents a check, draft, electronic transfer of money or other method of payment that is afterward returned or otherwise dishonored. The fee may be waived only by the Administrator. The fee must be deposited in the Unemployment Compensation Administration Fund.  (Added to NRS by 1999, 1712; A 2003, 20th Special Session, 216; 2005, 453, 590)
NV Rev Stat § 612.620 (2021)
2021 Nevada Revised Statutes|Chapter 612 - Unemployment Compensation|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 until such payment, plus accrued interest, is received by the Administrator.  2. Interest accrued under this section may not be waived under any circumstances.  3. Interest collected pursuant to this section must be paid into the Employment Security Fund.  [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698] — (NRS A 1993, 1845; 1999, 1713)
NV Rev Stat § 612.625 (2021)
2021 Nevada Revised Statutes|Chapter 612 - Unemployment Compensation|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 civil action brought in the name of the State of Nevada in the district court. As provided in NRS 31.010, the Administrator or the Administrator’s authorized representative may have the property of the defendant attached.  [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698] — (NRS A 1993, 1845)
NV Rev Stat § 612.630 (2021)
2021 Nevada Revised Statutes|Chapter 612 - Unemployment Compensation|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 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 known place of business or address, may file in the office of the clerk of the district court in the county in which the employer has his or her principal place of business, or if there is no such principal place of business, then in Carson City, a certificate, which need not be verified, but which must specify the amount of contribution, interest and forfeit due, the name and last known place of business of the employer liable for the same, and which must contain a statement that the Division has complied with all the provisions of this chapter in relation to the computation and levy of the contribution, together with the request that judgment be entered for the State of Nevada, and against the employer named, in the amount of the contribution, interest and forfeit set forth in the certificate.  2. Within the 15-day period, the employer may pay the amount specified in such notice, under protest, to the Administrator, and thereupon has the right to initiate, within 60 days following such payment, and to maintain his or her action against the Division for a refund of all or any part of any such amount and to recover so much thereof as may have been erroneously assessed or paid. Such an action by the employer must be commenced and maintained in the district court in the county wherein is located the principal place of business of the employer. In the event of entry of judgment for the employer, the Division shall promptly refund such sum without interest as may be determined by the court.  3. If no such payment under protest is made as provided in subsection 2, upon filing the certificate as provided in subsection 1, the clerk of the district court shall immediately enter a judgment in favor of the Division and against the employer in the amount of the contributions, interest and forfeit set forth in the certificate.  [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698] — (NRS A 1959, 110; 1969, 95, 312; 1993, 1845; 2013, 100)
NV Rev Stat § 612.635 (2021)
2021 Nevada Revised Statutes|Chapter 612 - Unemployment Compensation|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 amount of the contribution, interest and forfeit therein set forth constitutes a lien upon all the real and personal property of the employer in such county, owned by the employer or which the employer may afterward acquire, which lien has the force, effect and priority of a judgment lien.  2. Execution must issue upon such a judgment upon request of the Administrator or the Administrator’s authorized representative in the same manner as execution may issue upon other civil judgments, and sales must be held under such execution as upon other executions upon civil judgments.  [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698] — (NRS A 1993, 1846)
NV Rev Stat § 612.640 (2021)
2021 Nevada Revised Statutes|Chapter 612 - Unemployment Compensation|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 and with the same effect as in other civil cases, except that notice of appeal must be served and filed within 60 days from the entry of judgment.  [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698] — (NRS A 2013, 1792)
NV Rev Stat § 612.642 (2021)
2021 Nevada Revised Statutes|Chapter 612 - Unemployment Compensation|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.  (Added to NRS by 2013, 2210)
NV Rev Stat § 612.645 (2021)
2021 Nevada Revised Statutes|Chapter 612 - Unemployment Compensation|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 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 shall any bond or undertaking be required of the State of Nevada, either in proceedings in the district court or on appeal 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.  3. In any proceedings brought under any provision of NRS 612.625 to 612.640, inclusive, the Administrator shall charge to the employer against whom the proceeding is brought an additional fee to defray the cost for recording, copying or certifying documents, as applicable. Any such fee must be:  (a) Charged to the employer in accordance with the fees set forth in NRS 247.305; and  (b) Paid into the Unemployment Compensation Administration Fund.  [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698] — (NRS A 1959, 110; 2013, 101, 1792)
NV Rev Stat § 612.650 (2021)
2021 Nevada Revised Statutes|Chapter 612 - Unemployment Compensation|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 all other liens or claims except prior taxes and liens which have been recorded before the time the contributions became due and claims for remuneration for services of not more than $600 to each claimant, earned within 3 months of the commencement of the proceeding.  2. In the event of an employer’s adjudication in bankruptcy, judicially confirmed extension proposal, composition or other proceeding in bankruptcy, contributions then or thereafter due are entitled to the same priority as is afforded for taxes due to states.  [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698] — (NRS A 1959, 608; 1985, 307)
NV Rev Stat § 612.655 (2021)
2021 Nevada Revised Statutes|Chapter 612 - Unemployment Compensation|NRS 612.655 - Refunds and adjustments.

  1. 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 such payments became due, make application for an adjustment thereof in connection with subsequent contributions, forfeit or interest payments or for a refund. All such adjustments or refunds will be made without interest. An adjustment or refund will not be made in any case with respect to contributions on wages which have been included in the determination of an eligible claim for benefits, unless it is shown to the satisfaction of the Administrator that such determination was due entirely to the fault or mistake of the Division.  2. Refunds of interest and forfeit collected under NRS 612.618 to 612.675, inclusive, 612.7102 to 612.7116, inclusive, and 612.740 and paid into the Employment Security Fund established by NRS 612.615 must be made only from the Employment Security Fund.  [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698] — (NRS A 1993, 1846; 2013, 1973)
NV Rev Stat § 612.660 (2021)
2021 Nevada Revised Statutes|Chapter 612 - Unemployment Compensation|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 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 given written notice by mail to the employer to file a sufficient report, the employer fails to file such report, the Administrator may make an estimate based upon any information in his or her possession of the amount of wages paid or payable by the employer for the period or periods in respect to which the employer has failed to report, which estimate is prima facie correct, and upon the basis of such estimated amount shall compute and assess the contribution payable by the employer, together with all forfeit and interest which may have accrued for the period covered by the assessment.  [Part 14 1/2:129:1937; added 1939, 115; renumbered 14.1:129:1937 and A 1941, 412; A 1949, 257; 1955, 698] — (NRS A 1993, 1847)
NV Rev Stat § 612.665 (2021)
2021 Nevada Revised Statutes|Chapter 612 - Unemployment Compensation|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:  (a) Contain the amount of the assessment and forfeit, if there be any.  (b) Advise the employer of the right to petition for readjustment thereof as provided in this chapter.  2. The assessment becomes final, and the amount of contribution and forfeit therein specified becomes due and payable, 15 days after the date of mailing such notice, except as otherwise provided in this chapter.  3. An assessment which has become final is subject to the same interest as provided in NRS 612.620 for other unpaid contributions.  [Part 14 1/2:129:1937; added 1939, 115; renumbered 14.1:129:1937 and A 1941, 412; A 1949, 257; 1955, 698] — (NRS A 1993, 1847)
NV Rev Stat § 612.670 (2021)
2021 Nevada Revised Statutes|Chapter 612 - Unemployment Compensation|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 of filing the petition the employer upon whom an assessment is levied shall deposit a bond executed by him or her as principal, and by a corporation qualified under the laws of this State as surety, payable to the State of Nevada and conditioned upon the employer’s compliance with the provisions of this chapter. The amount of the bond must be determined by the Administrator in such a manner as the Administrator deems proper. In lieu of a bond, the employer may deposit with the Administrator a like amount of lawful money of the United States or any other form of security authorized by NRS 100.065. If security is provided in the form of a savings certificate, certificate of deposit or investment certificate, the certificate must state that the amount is not available for withdrawal except upon order of the Administrator.  2. The petition may request a hearing before the Administrator and must specify the objections to the assessment.  3. The Administrator may by regulation prescribe the manner in which petitions for modification are determined. The regulations must guarantee to the employer a fair hearing on the question of the employer’s liability for contributions.  4. If, at any time within 1 year following the date of mailing of a notice of assessment, it appears to the satisfaction of the Administrator that any assessment is unreasonable or unjust, or not in conformity with the facts, the Administrator may modify the assessment to conform to the facts, as of the date of the original assessment.  5. The order or decision of the Administrator modifying an assessment is final, and the sum therein specified becomes payable 10 days after the date of mailing notice of the order or decision to the employer.  [Part 14 1/2:129:1937; added 1939, 115; renumbered 14.1:129:1937 and A 1941, 412; A 1949, 257; 1955, 698] — (NRS A 1989, 1076; 1993, 1847)
NV Rev Stat § 612.675 (2021)
2021 Nevada Revised Statutes|Chapter 612 - Unemployment Compensation|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 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, the contribution is immediately due, the contributions together with all forfeit and interest which may have accrued are immediately payable, and notice of demand for payment must be made upon the employer for the payment thereof. Upon failure or refusal to pay the assessed contribution, forfeit and interest, collection thereof may be enforced according to the provisions of law applicable to the collection of unpaid contributions.  2. When a jeopardy assessment has been made as provided in subsection 1, the employer may stay its collection until such time as the contributions for the period in question would normally become due, by filing a bond with the Administrator which is executed by the employer as principal, and by a corporation qualified under the laws of this State as surety, payable to the State of Nevada and conditioned on the payment of the contribution at the proper time. The amount of the required security must be equal to the amount of the assessment, rounded off to the next larger integral multiple of $100.  3. In lieu of a bond, the employer may deposit with the Administrator a like amount of lawful money of the United States or any other form of security authorized by NRS 100.065. If security is provided in the form of a savings certificate, certificate of deposit or investment certificate, the certificate must state that the amount is not available for withdrawal except upon order of the Administrator.  [Part 14 1/2:129:1937; added 1939, 115; renumbered 14.1:129:1937 and A 1941, 412; A 1949, 257; 1955, 698] — (NRS A 1967, 855; 1989, 1077; 1993, 1848)