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2023 Nevada Revised Statutes › Chapter 353B - College Savings Programs › 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 provisions of the Internal Revenue Code set forth in Title 26 of the United States Code, and the regulations adopted pursuant thereto, to ensure that the Nevada College Savings Program meets all criteria for federal tax-deferred or tax-exempt benefits, or both.
3. The regulations must provide for the use of savings trust agreements and savings trust accounts to apply distributions toward qualified higher education expenses at eligible educational institutions in accordance with 26 U.S.C. § 529.
4. The regulations must set forth requirements for a payment received by the Trust Fund as a matching contribution made as described in NRS 363A.137 or 363B.117 to be credited to the savings trust account to which the contribution was made.
5. The regulations may include any other provisions not inconsistent with federal law that the Board determines are necessary for the efficient and effective administration of the Nevada College Savings Program and the Trust Fund.
(Added to NRS by 2001, 2160; A 2015, 2450; 2017, 4148)
2023 Nevada Revised Statutes › Chapter 353B - College Savings Programs › 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 necessary for the efficient and effective administration of the Nevada College Savings Program and the Trust Fund.
(Added to NRS by 2001, 2162; A 2017, 4148)
2023 Nevada Revised Statutes › Chapter 353B - College Savings Programs › 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 2001, 2162; A 2017, 4149)
2023 Nevada Revised Statutes › Chapter 353B - College Savings Programs › NRS 353B.140 - Creation; sources; nonreversion.

1. The Nevada Higher Education Prepaid Tuition Trust Fund is hereby created within the State Treasury to allow:
(a) The cost of tuition to be paid in advance of enrollment at an institution of higher education; and
(b) The payment of qualified higher education expenses for qualified beneficiaries in accordance with the policy adopted pursuant to NRS 353B.145.
2. The Trust Fund consists of payments received pursuant to:
(a) A prepaid tuition contract;
(b) A bequest, endowment or grant from the Federal Government;
(c) A matching contribution made as described in NRS 363A.137 or 363B.117;
(d) A loan made to the Trust Fund for purposes of the fiscal stabilization of the Nevada Higher Education Prepaid Tuition Program; or
(e) Any other public or private source of money.
3. Money in the Trust Fund that is not expended during any biennium does not revert to the State General Fund at any time.
4. As used in this section, "qualified higher education expenses" has the meaning ascribed to it in 26 U.S.C. § 529.
(Added to NRS by 1997, 3483; A 2001, 2163, 2166; 2015, 2450; 2017, 4148; 2021, 560)
2023 Nevada Revised Statutes › Chapter 353B - College Savings Programs › NRS 353B.145 - Policy for use of certain excess money.

1. The Board shall adopt and, as necessary, revise a policy for the use of any money in the Trust Fund that is in excess of the amount of money determined by the Board to be required to establish a guaranteed rate for tuition under a prepaid tuition contract.
2. In adopting and revising the policy pursuant to subsection 1, the Board must consider, without limitation, the short-term and long-term financial viability of the Program developed pursuant to NRS 353B.090, including, without limitation, the projected future costs of prepaid tuition contracts.
(Added to NRS by 2021, 560)
2023 Nevada Revised Statutes › Chapter 353B - College Savings Programs › NRS 353B.150 - Administration by State Treasurer; duties and powers of State Treasurer.

1. The State Treasurer shall administer the Trust Fund.
2. As Administrator of the Trust Fund, the State Treasurer:
(a) Shall maintain the financial records of the Trust Fund;
(b) Shall invest the property in the Trust Fund pursuant to the policies for investment established by the Board pursuant to NRS 353B.160;
(c) Shall manage any account associated with the Trust Fund;
(d) Shall maintain any instruments that evidence investments made with property from the Trust Fund;
(e) May contract with vendors for any good or service that is necessary to carry out the provisions of NRS 353B.010 to 353B.190, inclusive;
(f) May hire such employees as are necessary to carry out the provisions of NRS 353B.010 to 353B.190, inclusive; and
(g) May perform any other duties necessary to administer the Trust Fund.
(Added to NRS by 1997, 3483; A 2001, 2163, 2166; 2019, 3905)
2023 Nevada Revised Statutes › Chapter 353B - College Savings Programs › NRS 353B.155 - Duty of Board to promote and market use of Trust Fund and solicit certain opinions; authority to limit qualified beneficiaries.

1. The Board shall actively promote and market use of the Trust Fund.
2. The Board shall, before it enters into a prepaid tuition contract with a purchaser, solicit the opinion of:
(a) The Securities and Exchange Commission regarding the application of federal law regarding securities to the Trust Fund; or
(b) An independent legal counsel to ensure that the method of structuring and offering the Trust Fund is in compliance with federal law regarding securities.
3. The Board may:
(a) Require a reasonable length of residence in the State to become a qualified beneficiary.
(b) Restrict the number of qualified beneficiaries.
(Added to NRS by 1997, 3485; A 2001, 2166)
2023 Nevada Revised Statutes › Chapter 353B - College Savings Programs › 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 of projected receipts, disbursements and operating costs of the Trust Fund.
2. Submit the report prepared pursuant to subsection 1 on or before March 31 of each year:
(a) In odd-numbered years, to the Governor, the Senate Standing Committee on Finance and the Assembly Standing Committee on Ways and Means.
(b) In even-numbered years, to the Governor and the Interim Finance Committee.
(Added to NRS by 1997, 3488; A 2001, 2166)
2023 Nevada Revised Statutes › Chapter 353B - College Savings Programs › 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 borne by the Trust Fund. The State Treasurer shall make available for inspection all records necessary to perform the audit.
(Added to NRS by 1997, 3488; A 2001, 2166)
2023 Nevada Revised Statutes › Chapter 353B - College Savings Programs › 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 study.
(Added to NRS by 1997, 3488; A 2001, 2166)
2023 Nevada Revised Statutes › Chapter 353B - College Savings Programs › 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 provide for the creation of an account for each pupil who is a resident of this State upon commencement of his or her enrollment in kindergarten at a public school in this State. Within the limits of money available for this purpose, the Board shall make money available to each such account to be used to pay a portion of the costs of higher education of the pupil. The Board shall determine the appropriate accounting method for the money in such an account, which must be in accordance with generally accepted accounting principles.
2. The Board shall adopt regulations for the implementation of the Program, including, without limitation, regulations regarding:
(a) Enrollment in the Program, including without limitation, opting in or opting out of the Program;
(b) Procedures for the parent or guardian of a pupil to access the account of the pupil created pursuant to subsection 1;
(c) The time within which the money in the account created pursuant to subsection 1 must be used; and
(d) Distributions from an account created pursuant to subsection 1.
3. The Board may apply for and accept any gift, donation, bequest, grant or other source of money to carry out the Program.
4. The Board may transfer to the Endowment Account established pursuant to NRS 353B.350 the balance in the account of a pupil created pursuant to subsection 1 that:
(a) Has not been accessed by a parent or guardian of the pupil in the manner prescribed in the regulations adopted pursuant to subsection 2 by the time the pupil is enrolled in grade 5.
(b) Is otherwise remaining after expiration of the time prescribed in the regulations adopted pursuant to subsection 2 within which the money in the account must be used.
(Added to NRS by 2017, 4144; A 2019, 3905)
2023 Nevada Revised Statutes › Chapter 353B - College Savings Programs › 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 thereof.
3. The Trust Fund consists of:
(a) All money deposited in accordance with savings trust agreements;
(b) All money received as a matching contribution made as described in NRS 363A.137 or 363B.117; and
(c) All earnings on the money in the Trust Fund.
4. Money in the Trust Fund:
(a) Is not the property of this state, and this state has no claim to or interest in such money; and
(b) Must not be commingled with money of this state.
5. A savings trust agreement or any other contract entered into by or on behalf of the Trust Fund does not constitute a debt or obligation of this state, and no account owner is entitled to any money in the Trust Fund except for that money on deposit in or accrued to his or her account.
6. The money in the Trust Fund must be preserved, invested and expended solely pursuant to and for the purposes authorized by NRS 353B.300 to 353B.370, inclusive, and must not be loaned or otherwise transferred or used by this state for any other purpose.
(Added to NRS by 2001, 2161; A 2009, 1027; 2015, 2451)
2023 Nevada Revised Statutes › Chapter 353B - College Savings Programs › 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 marketing the Nevada College Savings Program set forth in NRS 353B.300 to 353B.370, inclusive, including the Nevada College Kick Start Program, in accordance with the provisions of NRS 353.150 to 353.245, inclusive. Such money must be deposited in the Endowment Account established pursuant to subsection 2 of NRS 353B.350.
(Added to NRS by 2001, 2161; A 2017, 4150; 2019, 3907)
2023 Nevada Revised Statutes › Chapter 353B - College Savings Programs › 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 any money in the Trust Fund, including, without limitation, the money in the Program Account, in any manner reasonable and appropriate to achieve the objectives of the Nevada College Savings Program, exercising the discretion and care of a prudent person in similar circumstances with similar objectives. The Board shall consider the risk, expected rate of return, term or maturity, diversification of total investments, liquidity and anticipated investments in and withdrawals from the Trust Fund.
3. The Board may establish criteria and select investment managers, mutual funds or other such entities to act as investment managers for the Nevada College Savings Program.
4. The Board may employ or contract with investment managers, evaluation services or other services as determined by the Board to be necessary for the effective and efficient operation of the Nevada College Savings Program.
5. The Board may employ personnel and contract for goods and services necessary for the effective and efficient operation of the Nevada College Savings Program.
6. The marketing plan and materials for the Nevada College Savings Program must be approved by the Board.
7. The Board may prescribe terms and conditions of savings trust agreements.
8. The Board may contract with one or more qualified entities for the day-to-day operations of the Nevada College Savings Program as the Program Administrator for the management of the marketing of the Program, the administration of the comprehensive investment plan and Trust Fund, the selection of investment managers for the Nevada College Savings Program and the performance of similar activities.
9. All contracts authorized by this section are subject to the requirements of chapter 333 of NRS, except that:
(a) Notwithstanding the provisions of subsection 1 of NRS 333.165 to the contrary, the Board shall contract for all services regardless of the estimated value of the services; and
(b) Notwithstanding the provisions of NRS 333.335 to the contrary, each proposal received by the Board concerning services must be evaluated by the Board at a public meeting and each contract for services must be awarded by the Board at a public meeting.
(Added to NRS by 2001, 2161)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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.
(Added to NRS by 1999, 3442)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 this chapter conflict with such a specific statute, the provisions of the specific statute control until a debt is assigned to the State Controller for collection.
(Added to NRS by 1999, 3442; A 2009, 1176)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 appropriate.
(Added to NRS by 1999, 3442)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 that is returned to the agency or otherwise dishonored upon presentation for payment because the person had insufficient money or credit with the drawee or financial institution to pay the check or other method of payment, or because the person stopped payment on the check or other method of payment.
2. Notwithstanding any specific statute or regulation to the contrary, an agency may only charge and collect a fee for a check or other method of payment returned to the agency or otherwise dishonored upon presentation for payment because the person has insufficient money or credit, or because the person stopped payment on the check or other method of payment, in accordance with the regulations adopted by the State Controller pursuant to this section.
3. For the purposes of this section, "agency" does not include the Department of Taxation, Nevada Gaming Commission or Nevada Gaming Control Board.
(Added to NRS by 2003, 20th Special Session, 201; A 2005, 589)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 Controller and the Attorney General shall jointly prescribe the time, form and manner of the reports.
2. Except to the extent that the information on the reports is declared to be confidential by a specific statute of this State or federal law, the State Controller shall make the reports available for public inspection and may, without charge, make available for access on the Internet or its successor, if any, the information contained in the reports.
(Added to NRS by 1999, 3443; A 2001, 1876; 2009, 1176)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 presentation for payment because the person had insufficient money or credit with the drawee or financial institution to pay the check or other method of payment or because the person had stopped payment on the check or other method of payment, the agency may refuse to conduct an additional transaction with the person until the debt owed in the previous transaction is paid.
(Added to NRS by 2001, 1876; A 2005, 590)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 section, an agency may refuse to conduct a transaction with, and the State Controller may refuse to draw his or her warrant in favor of, a person who owes a debt to an agency until the debt is paid or the debtor enters into an agreement, pursuant to NRS 353C.130, for the payment of the debt on an installment basis.
2. An agency may not refuse to conduct a transaction with, and the State Controller may not refuse to draw his or her warrant in favor of, a debtor if:
(a) The refusal violates or is prohibited by a state or federal law or court order;
(b) The refusal violates a term or condition of a grant, contract or other agreement that the agency administers or to which the agency is a party; or
(c) The State Controller determines that the refusal is inequitable.
(Added to NRS by 2009, 1174)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 cause shown by the debtor, the State Controller may extend the period during which installment payments will be made for more than a 12-month period.
(Added to NRS by 1999, 3443; A 2009, 1176)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 satisfaction of the debt, including any penalty and interest, if:
1. The State Controller determines that accepting the agreed upon amount is likely to generate more net revenue for the State than continuing efforts to collect the full amount of the debt; and
2. The agency to which the debt is owed approves.
(Added to NRS by 2009, 1175)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 has entered into a contract pursuant to NRS 353C.200 with a private debt collector or any other person for the assignment of the collection of the debt:
(1) A fee payable to the State Controller in the amount of 2 percent of the amount of the debt assigned to the State Controller for collection pursuant to NRS 353C.195;
(2) The amount of the costs and fees established in the contract; and
(3) Any additional costs and fees actually incurred to collect the debt; or
(b) If the State Controller has not assigned the collection of the debt pursuant to NRS 353C.200:
(1) A fee payable to the State Controller in the amount of 2 percent of the amount of the debt assigned to the State Controller for collection pursuant to NRS 353C.195.
(2) An amount payable to the State Controller for costs and fees which is equal to a percentage of the amount of the debt recovered. The State Controller shall calculate the appropriate percentage pursuant to this subparagraph that is applicable to the debt by reducing by 5 percentage points the lowest such percentage established in any contract entered into by the State Controller pursuant to NRS 353C.200 that was effective at the time the debt was incurred.
(3) Any additional costs and fees actually incurred to collect the debt.
2. The total amount of costs and fees required pursuant to subsection 1 must not exceed 35 percent of the amount of the debt or $50,000, whichever is less. Any prejudgment or postjudgment interest on the debt authorized by law must not be included in the calculation of the costs and fees actually incurred to collect the debt.
(Added to NRS by 2001, 1876; A 2009, 1176; 2013, 2719)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 in a court of competent jurisdiction; or
2. If the action is a small claim subject to chapter 73 of NRS, may bring an action in a court of competent jurisdiction,
on behalf of this state to collect the debt, plus any applicable penalties and interest. The action must be brought not later than 4 years after the date on which the debt became due or within 4 years after the date on which a certificate of liability was last recorded pursuant to NRS 353C.180, as appropriate.
(Added to NRS by 1999, 3443; A 2009, 1176; 2011, 453)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 agreed upon amount in satisfaction of the debt; or
(b) Defaults on a written or other agreement relating to the payment of the debt,
the State Controller may, within 4 years after the date on which the debt became due or the date on which the debtor defaulted, as appropriate, file with the office of the clerk of a court of competent jurisdiction an application for the entry of summary judgment against the debtor for the amount due.
2. The State Controller shall, not less than 15 days before the date on which he or she intends to file the application, notify the debtor of the State Controller’s intention to file the application. The notification must be sent by certified mail to the last known address of the debtor and must include the name of the agency to which the debt is owed, the amount sought to be recovered and the date on which the application will be filed with the court.
3. An application for the entry of summary judgment must:
(a) Be accompanied by a certificate that specifies:
(1) The amount of the debt, including any interest and penalties due;
(2) The name and address of the debtor, as the name and address of the debtor appear on the records of the State Controller;
(3) The basis for the determination of the amount due; and
(4) That the State Controller has complied with the applicable provisions of law relating to the determination of the amount required to be paid; and
(b) Include:
(1) A request that judgment be entered against the debtor for the amount specified in the certificate; and
(2) Evidence that the debtor was notified of the application for the entry of summary judgment in accordance with subsection 2.
(Added to NRS by 1999, 3443; A 2009, 1177)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 in the amount of the debt, plus any penalties and interest, as set forth in the certificate. The State Controller shall serve a copy of the judgment, together with a copy of the application and the certificate, upon the debtor against whom the judgment is entered, either by personal service or by mailing a copy to the last known address of the debtor.
(Added to NRS by 1999, 3444; A 2009, 1177)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 judgment becomes a lien upon all real and personal property situated in the county that is owned by the judgment debtor, or which the debtor may afterward acquire, until the lien expires. The lien has the force, effect and priority of a judgment lien and continues for 4 years after the date of the judgment so entered by the court clerk unless sooner released or otherwise discharged.
3. Within 4 years after the date of the recording of the judgment or within 4 years after the date of the last extension of the lien pursuant to this subsection, the lien may be extended by recording an affidavit of renewal in the office of the county recorder. From the date of recording, the lien is extended for 4 years to all real and personal property situated in the county that is owned by the judgment debtor or acquired by the judgment debtor afterwards, unless the lien is sooner released or otherwise discharged.
(Added to NRS by 1999, 3444; A 2011, 454)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 State Controller obtains a judgment against a person for a debt owed to an agency that has been assigned to the State Controller for collection pursuant to NRS 353C.195, the State Controller may, in addition to any other manner of executing the judgment provided by law, require each employer of the person to withhold income from the person’s wages and pay it over to the State Controller in accordance with the provisions of NRS 353C.171 to 353C.179, inclusive.
2. Before the State Controller may require an employer of a person to withhold income from the person’s wages and pay it over to the State Controller, the State Controller shall provide to the person a notice, sent by certified mail to the person’s last known address, explaining that if the person does not:
(a) Enter into an agreement with the State Controller pursuant to NRS 353C.130 to provide for the payment of the debt, and any penalty and interest, on an installment basis; or
(b) Pay the debt in full, including, without limitation, any penalty and interest,
within 15 days after the date on which the notice is postmarked, the State Controller will require each employer of the person to withhold income from the person’s wages and turn it over to the State Controller in accordance with NRS 353C.171 to 353C.179, inclusive.
3. If, within 15 days after the date on which the notice required pursuant to subsection 2 is postmarked, a person complies with the provisions of paragraph (a) or (b) of subsection 2, the State Controller may not require any employer of the person to withhold income from the person’s wages.
(Added to NRS by 2015, 130)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 the person’s wages and pay it over to the State Controller in accordance with the provisions of NRS 353C.171 to 353C.179, inclusive, the State Controller must provide to the person who is subject to the withholding of income a notice, sent by certified mail to the person’s last known address:
1. That his or her income is going to be withheld not earlier than 15 days after the postmark of the notice sent pursuant to this section;
2. That a notice to withhold income applies to any current or subsequent employer;
3. That a notice to withhold income has been mailed to his or her employer;
4. Of the information provided to his or her employer pursuant to NRS 353C.174;
5. That he or she may contest the withholding pursuant to NRS 353C.173; and
6. Of the grounds and procedures for contesting the withholding.
(Added to NRS by 2015, 130)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 withholding of income. If a person files a contest pursuant to this section, the State Controller must notify each employer of the person to which a notice was sent pursuant to NRS 353C.174 to discontinue the withholding pending the outcome of the contest.
2. The contest must be in writing, in the form prescribed by the State Controller, and include, without limitation:
(a) The grounds for contesting the withholding; and
(b) If the person is contesting the withholding on the grounds of financial hardship, evidence of how the withholding will cause a financial hardship to the person.
3. Upon receipt of a contest to the withholding of income, the State Controller:
(a) Shall:
(1) Consider the grounds for the contest stated by the person and any evidence submitted by the person, including, without limitation, any evidence submitted by the person that the withholding of income will cause a financial hardship to the person; and
(2) Meet with the person to discuss the person’s contest of withholding. The meeting may take place in person, by telephone or by videoconference.
(b) May request additional information from the person related to whether the withholding of income will be a financial hardship to the person.
4. At a meeting held pursuant paragraph (b) of subsection 3, the State Controller shall offer the person an opportunity to:
(a) Enter into an agreement with the State Controller pursuant to NRS 353C.130 to provide for the payment of the debt, and any penalty and interest, on an installment basis.
(b) Pay the debt in full, including, without limitation, any penalty and interest.
(c) Prove to the satisfaction of the State Controller that the withholding of income of the person will cause a financial hardship to the person.
5. If a person contests the withholding of income on the grounds that the withholding will be a financial hardship, after the meeting held pursuant to paragraph (b) of subsection 3, the State Controller shall make a determination whether the withholding of income will cause a financial hardship to the person. If the State Controller determines that the withholding of income will cause a financial hardship to the person, the State Controller must reduce the withholding to an amount that will not cause a financial hardship to the person.
6. The State Controller shall send a notice, by certified mail, of the determination made by the State Controller related to the contest of withholding to:
(a) The person’s last known address; and
(b) Each employer of the person.
(Added to NRS by 2015, 131)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 income from the person in accordance with NRS 353C.175 after receiving the notice to withhold income that was mailed pursuant to subsection 1, the State Controller shall send to the employer, by certified mail, return receipt requested, another notice to withhold income. The provisions of this subsection do not apply if the employer requests that the State Controller calculate the amount of the withholding pursuant to NRS 353C.175.
3. A notice to withhold income pursuant to NRS 353C.171 must:
(a) Contain the social security number of the person who is subject to the withholding;
(b) Specify the total amount to be withheld from the income of the person, including any interest, penalties or assessments provided by law or costs incurred by the agency or State Controller in collecting the debt;
(c) Describe the limitation for withholding income prescribed in NRS 31.295;
(d) Describe the prohibition against terminating the employment of a person because of withholding and the penalties for wrongfully refusing to withhold in accordance with the notice to withhold income;
(e) Explain the duties of an employer upon the receipt of the notice to withhold income; and
(f) Explain that the employer may request that the State Controller calculate the amount of wages to be withheld from the person, subject to the limitation for withholding income prescribed in NRS 31.295, if the employer submits to the State Controller all information necessary for the State Controller to make the calculation.
(Added to NRS by 2015, 131)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 accordance with the provisions of NRS 31.295 and subject to the limitation on withholding prescribed in that section; or
(b) Request that the State Controller calculate the amount of income to be withheld from a person’s wages during each pay period in accordance with the provisions of NRS 31.295 and subject to the limitation on withholding prescribed in that section.
For the purposes of this subsection, a withholding of income shall be deemed a garnishment of earnings.
2. Shall withhold the amount calculated pursuant to:
(a) Paragraph (a) of subsection 1, beginning with the first pay period that occurs within 14 days after the date the notice was mailed to the employer; or
(b) Paragraph (b) of subsection 1, beginning with the first pay period that occurs within 14 days after the State Controller notifies the employer of the amount to be withheld,
as applicable.
3. Shall continue to withhold the amount calculated pursuant to subsection 1 until:
(a) The State Controller notifies the employer to discontinue the withholding; or
(b) The full amount required to be paid to the State Controller has been paid, as indicated by a written statement to the employer from the State Controller.
4. Shall deliver the money withheld to the State Controller within 7 days after the date of each payment of the regularly scheduled payroll of the employer.
5. Shall notify the State Controller when the person subject to withholding terminates his or her employment and provide the last known address of the person and the name of any new employer of the person, if known.
(Added to NRS by 2015, 132)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 employer of the person to whom it is mailed. To reimburse the employer for his or her costs in making the withholding, the employer may deduct $3 from the amount paid to the person each time the employer makes a withholding.
2. Except as otherwise provided in subsection 3:
(a) An employer may deliver money withheld to the State Controller by check or electronic transfer of money.
(b) If an employer receives notices to withhold income pursuant to NRS 353C.171 for more than one employee, the employer may consolidate the amounts of money that are payable to the State Controller and pay those amounts with one check, but the employer shall attach to each check a statement identifying by name and social security number each person for whom payment is made and the amount transmitted for that person.
3. If the provisions of NRS 353.1467 apply, the employer shall make payment to the State Controller by any method of electronic transfer of money allowed by the State Controller. If an employer makes such payment by electronic transfer of money, the employer shall transmit separately the name and appropriate identification number, if any, of each person for whom payment is made and the amount transmitted for that person.
4. As used in this section, "electronic transfer of money" has the meaning ascribed to it in NRS 353.1467.
(Added to NRS by 2015, 133)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 to pay money to the State Controller as a basis for refusing to hire a potential employee, discharging an employee or taking disciplinary action against an employee. Any employer who violates this section shall hire or reinstate any such employee with no loss of pay or benefits, is liable for any amounts not withheld and must be fined $1,000. If an employee prevails in an action based on this section, the employer is liable, in an amount not less than $2,500, for payment of the employee’s costs and attorney’s fees incurred in that action.
2. If an employer wrongfully refuses to withhold income as required pursuant to NRS 353C.171 to 353C.179, inclusive, or knowingly misrepresents the income of an employee, the employer shall pay the amount the employer refused to withhold to the State Controller and may be ordered to pay punitive damages to the State Controller in an amount not to exceed $1,000 for each pay period the employer failed to withhold income as required or knowingly misrepresented the income of the employee.
(Added to NRS by 2015, 133)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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, inclusive, after receiving a notice to withhold income that was sent by certified mail pursuant to NRS 353C.173 or 353C.174, or knowingly misrepresents the income of an employee, the State Controller may apply for and the court may issue an order directing the employer to appear and show cause why he or she should not be subject to the penalties prescribed in subsection 2 of NRS 353C.177.
2. At the hearing on the order to show cause, the court, upon a finding that the employer wrongfully refused to withhold income as required or knowingly misrepresented an employee’s income:
(a) May order the employer to comply with the requirements of NRS 353C.171 to 353C.179, inclusive;
(b) May order the employer to provide accurate information concerning the employee’s income;
(c) May impose penalties against the employer pursuant to subsection 2 of NRS 353C.177; and
(d) Shall require the employer to pay the amount the employer failed or refused to withhold from the employee’s income.
(Added to NRS by 2015, 133)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 notice.
2. Compliance by an employer with a notice to withhold income pursuant to NRS 353C.171 is a discharge of the employer’s liability to the person as to that portion of the income affected.
3. If a court issues an order to stay a withholding of income, the State Controller may not be held liable in any civil action to the person who is the subject of the withholding of income for any money withheld before the stay becomes effective.
(Added to NRS by 2015, 134)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 certificate of liability in the office of a county recorder which states:
(a) The amount of the debt, together with any interest or penalties due thereon;
(b) The name and address of the debtor, as the name and address of the debtor appear on the records of the State Controller;
(c) That the State Controller has complied with all procedures required by law for determining the amount of the debt; and
(d) That the State Controller has notified the debtor in accordance with subsection 2.
2. The State Controller shall, not less than 15 days before the date on which he or she intends to file the certificate, notify the debtor of the State Controller’s intention to file the certificate. The notification must be sent by certified mail to the last known address of the debtor and must include the name of the agency to which the debt is owed, the amount sought to be recovered and the date on which the certificate will be filed with the county recorder.
3. From the time of the recording of the certificate, the amount of the debt, including interest which accrues on the debt after the recording of the certificate, constitutes a lien upon all real and personal property situated in the county in which the certificate was recorded that is owned by the debtor or acquired by the debtor afterwards and before the lien expires. The lien has the force, effect and priority of a judgment lien on all real and personal property situated in the county in which the certificate was recorded and continues for 4 years after the date of recording unless sooner released or otherwise discharged.
4. Within 4 years after the date of the recording of the certificate or within 4 years after the date of the last extension of the lien pursuant to this subsection, the lien may be extended by recording a new certificate in the office of the county recorder. From the date of recording, the lien is extended for 4 years to all real and personal property situated in the county that is owned by the debtor or acquired by the debtor afterwards, unless the lien is sooner released or otherwise discharged.
(Added to NRS by 1999, 3444; A 2009, 1178; 2011, 454)
2023 Nevada Revised Statutes › Chapter 353C - Collection of Debts Owed to State Agency › 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 of whether the agency which owes the amount is the same agency to which the debtor owes the debt. Whenever the combined amount owing to a debtor by all agencies is insufficient to offset all the amounts due the agencies from the debtor, the State Controller shall allocate the amount available from the debtor among the agencies in such a manner as the State Controller determines is appropriate.
2. If a debtor who owes a debt to an agency has a claim against that agency or another agency and refuses or neglects to file the claim with the agency within a reasonable time, the State Controller may file the claim on behalf of the debtor. If the State Controller files the claim, it has the same force and effect as though filed by the debtor. The amount due the debtor from the agency is the net amount otherwise owing to the debtor after any offset as provided in this section.
3. The State Controller shall adopt such regulations as are necessary to carry out the provisions of this section, including, without limitation, the manner in which offsets will be allocated among agencies.
(Added to NRS by 1999, 3445; A 2009, 1178)