reglab/statecodes huggingface dataset:
2023 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)
2023 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)
2023 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 make application for a refund. All such refunds will be made without interest.
2. 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. An adjustment 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.
3. 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; 2021, 1486)
2023 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)
2023 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)
2023 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)
2023 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)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.680 - Liens: Creation; notice; foreclosure; release; compromise and satisfaction.

1. Contributions, penalties and interest due and unpaid from any employer constitute a lien upon all of the assets of the employer, the lien to be prior to and paid in preference to all other liens or claims except prior recorded liens and prior taxes.
2. Within 60 days after such contributions become delinquent, the Administrator may cause to be filed with the county recorder of the county in which the property is situated a notice of claim of lien setting forth a true statement of the amount due, after deducting all just credits and offsets, and the default of such employer. Upon such filing the Administrator shall cause a copy of the notice to be mailed to the employer. The county recorder shall file the notice of claim of lien, which file must be indexed.
3. The lien so created constitutes a lien upon all property, either real or personal, of the employer within the county in which the notice of claim of lien is filed.
4. The lien hereby created may be foreclosed by a suit in the district court in the manner provided by law for the foreclosure of other liens on real or personal property.
5. Any lien, as provided in this section, may be released, compromised or satisfied by the Administrator, and the property against which a lien is claimed may be released therefrom by filing a notice of such release or satisfaction with the county recorder of the county in which the notice of lien claim was filed.
[Part 14.2:129:1937; added 1941, 412; A 1949, 257; 1951, 353]—(NRS A 1971, 1122; 1993, 1848)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.685 - Creditors and debtors of employer: Notice of delinquency of payment owed by employer; power of State to satisfy debt owed to it.

1. As used in this section, "person" includes this State, and any county, municipality, district or other political subdivision thereof.
2. If any employing unit is delinquent in the payment of any contribution, forfeit or interest provided for in this chapter, the Administrator may, not later than 3 years after the payment became delinquent, or within 6 years of the recording of the judgment under NRS 612.635, give notice of the delinquency by registered or certified mail to any person having in his or her possession or under his or her control any credit or other personal property belonging to such delinquent employing unit, or owing any debt to such employing unit at the time of the receipt of the registered or certified notice. Notice to a state officer, department or agency is effective only if it is given before the claim of the delinquent taxpayer is presented to the State Controller.
3. A state officer, department or agency which receives such a notice may satisfy any debt owed to it by the delinquent employing unit before it honors the Administrator’s notice.
[Part 14.2:129:1937; added 1941, 412; A 1949, 257; 1951, 353]—(NRS A 1969, 95; 1993, 1849; 1999, 1713)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.686 - Creditors and debtors of employer: Duties; certain transfers of property prohibited; demand to transmit certain property to Administrator.

1. If a person is notified of a delinquency pursuant to NRS 612.685, the person shall neither transfer, pay over nor make any other disposition of money or property belonging to the delinquent employing unit, or any portion thereof, until the Administrator consents thereto in writing.
2. A person so notified shall, within 11 days after receipt of the notice, advise the Administrator of all credits, debts or other personal property of the delinquent employing unit in the person’s possession, under the person’s control or owing by the person, as the case may be.
3. The Administrator may, by registered or certified mail or electronic transmission, give the person so notified a demand to transmit. Upon receipt of the demand, that person shall transmit to the Division, within the time and in the manner stated in the demand, the lesser of:
(a) All the credits, debts or other personal property of the delinquent employing unit in the person’s possession, under the person’s control or owing by the person; or
(b) The amount specified in the demand.
Except as otherwise provided in subsection 4, no further notice is required.
4. If the property of the delinquent employing unit consists of a series of payments owed to it, the person who owes or controls the payments shall transmit them to the Division until otherwise notified by the Administrator. If the debt is not paid within 1 year after the demand to transmit was given, the Administrator shall give another demand to the person who owes or controls the payments, instructing the person to continue to transmit the payments or informing the person that the person’s duty to transmit them has ceased.
5. A person notified of a delinquency who makes any transfer or other disposition of property required to be withheld or transmitted to the Division is liable for the amount of the delinquency to the extent of the value of the property or the amount of the debt so transferred or paid.
6. The Division shall determine as promptly as practicable whether sufficient liquid assets have been withheld or transmitted to satisfy its claim. As soon as the Division determines that the assets are sufficient, it shall consent in writing to a transfer or other disposition of assets in excess of the amount needed.
(Added to NRS by 1999, 1712; A 2001, 112; 2005, 453; 2021, 1487)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.687 - Liability of contractor to assure payment of amounts due from subcontractors.

1. Every contractor, as defined in NRS 624.020, who contracts with a subcontractor who is an employer under the provisions of this chapter or becomes such an employer before the completion of the contract shall, in connection with each such contract:
(a) Withhold sufficient money on the contract; or
(b) Require of such subcontractor a good and sufficient surety bond,
to guarantee the payment of all contributions, penalties and interest which are due or become due pursuant to the provisions of this chapter with respect to wages paid for employment on the contract.
2. Any contractor who fails to comply with the provisions of subsection 1 is directly liable for all contributions, penalties and interest due from the subcontractor pursuant to the provisions of this chapter with respect to wages paid for employment on the contract, as if the services in question had been performed directly for the contractor, and the remedies of collection which are available to the Administrator under the provisions of this chapter against the subcontractor as employer are equally available against the contractor.
(Added to NRS by 1973, 1781; A 1993, 1849)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.690 - Liability of assignee, receiver, trustee and others selling property of employing unit: Notice to Division.

1. Every assignee, receiver, trustee in bankruptcy, liquidator, Administrator, executor, sheriff, constable or any other person who sells substantially all of:
(a) The business;
(b) The stock of goods;
(c) The furniture or fixtures;
(d) The machinery and equipment; or
(e) The goodwill,
of any employing unit shall, not less than 5 days before the date of the sale, notify the Division of the name and address of the person conducting the sale and the date, place and the terms of the sale, and provide the Division with a description of the property to be sold.
2. Any assignee, receiver, trustee in bankruptcy, liquidator, Administrator, executor, sheriff, constable or any other person who fails to observe the requirements of this section is personally responsible for all loss in contribution, interest or forfeit attributable to such failure to notify the Division as herein provided.
[Part 14.3:129:1937; added 1941, 412; A 1949, 257; 1943 NCL § 2825.14c]—(NRS A 1993, 1850)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.695 - Liability of employer and purchaser or transferee upon sale or transfer of assets and quitting business.

1. Any employer who, outside the usual course of the employer’s business, sells or transfers substantially all or any one of the classes of assets enumerated in subsection 1 of NRS 612.690 and quits business, shall within 10 days after the sale or transfer file such reports as the Administrator may prescribe and pay the contributions, interest or forfeits required by this chapter with respect to wages for employment to the date of the sale or transfer.
2. In the case of a sale:
(a) The purchaser shall withhold sufficient of the purchase money to cover the amount of all contributions, interest and forfeits due and unpaid until such time as the seller produces a receipt from the Administrator showing that the contributions, interest and forfeits have been paid or a certificate showing that no contributions, interest or forfeits are due.
(b) If the seller fails, within the 10-day period, to produce the receipt or certificate, the purchaser shall pay the sum so withheld to the Administrator upon demand.
(c) If the purchaser fails to withhold purchase money as provided in paragraph (a) and the contributions, interest and forfeits are not paid within the 10 days specified in this section, the purchaser is personally liable for the payment of the contributions, interest and forfeits accrued and unpaid on account of the operation of the business by the former owner.
3. In the case of a transfer other than a sale, if the contributions, interest and forfeits are not paid within the 10 days specified in this section, the transferee is personally liable for the payment of the contributions, interest and forfeits accrued and unpaid on account of the operation of the business by the former owner.
[Part 14.3:129:1937; added 1941, 412; A 1949, 257; 1943 NCL § 2825.14c]—(NRS A 1993, 1850; 2013, 1973)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.700 - Waiver of rights void.

1. Any agreement by a person to waive, release or commute his or her rights to benefits or any other rights under this chapter is void, except an agreement made voluntarily with a state or local agency to withhold money from the benefits to pay support for a child.
2. Any agreement by any person in the employ of any other person or concern to pay all or any portion of an employer’s contributions, required under this chapter from the employer is void.
3. No employer may directly or indirectly make, require or accept any deduction from wages to finance the employer’s contributions required from the employer, or require or accept any waiver of any right under this chapter by any person in his or her employ.
4. Any employer or officer or agent of an employer who violates any provision of this section is guilty of a misdemeanor.
[Part 15:129:1937; A 1939, 115; 1941, 412; 1949, 257; 1943 NCL § 2825.15]—(NRS A 1967, 629; 1983, 868)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.705 - Limitation of fees; unlawful solicitation; attorney’s fees.

1. Neither the State of Nevada nor any person claiming benefits may be charged fees of any kind in any proceeding under this chapter by the Board of Review, the Administrator, or representatives of the Board of Review or the Administrator, or by any court or officer thereof.
2. Any person claiming benefits in any proceeding before the Administrator or the Board of Review, or representatives of the Board of Review or the Administrator, or a court, may be represented by counsel or other duly authorized agent, but no such counsel or agents may either charge or receive for such services more than an amount approved by the Board of Review.
3. Any person, firm or corporation who exacts or receives any remuneration or gratuity for any services rendered on behalf of a claimant except as allowed by this section and in an amount approved by the Board of Review is guilty of a misdemeanor.
4. Any person, firm or corporation who solicits the business of appearing on behalf of a claimant or who makes it a business to solicit employment for another in connection with any claim for benefits under this chapter is guilty of a misdemeanor.
[Part 15:129:1937; A 1939, 115; 1941, 412; 1949, 257; 1943 NCL § 2825.15]—(NRS A 1967, 629; 1993, 1851; 2021, 1487)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.710 - Assignment of benefits void; exemption from execution and attachment.

Except as otherwise provided in NRS 31A.150:
1. Any assignment, pledge or encumbrance of any right to benefits which are or may become due or payable under this chapter is void, except for a voluntary assignment of benefits to satisfy an obligation to pay support for a child.
2. Benefits are exempt from levy, execution, attachment, or any other remedy provided for the collection of debt. Benefits received by any person are exempt from any remedy for the collection of all debts, except debts incurred for necessaries furnished to the person or the person’s spouse or dependents during the time when the person was unemployed.
3. Any other waiver of any exemption provided for in this section is void.
[Part 15:129:1937; A 1939, 115; 1941, 412; 1949, 257; 1943 NCL § 2825.15]—(NRS A 1983, 869, 1880; 1985, 1434; 2011, 1908)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.7102 - Administrator authorized to require employer to withhold income to satisfy judgment.

If the Administrator obtains a judgment against a person for:
1. The repayment of benefits obtained due to the person’s fraud, misrepresentation or willful nondisclosure pursuant to NRS 612.365; or
2. The recovery of amounts owed to the Division for committing unemployment insurance fraud in violation of NRS 612.445,
the Administrator 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 Division in accordance with the provisions of NRS 612.7102 to 612.7116, inclusive.
(Added to NRS by 2013, 1963)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.7104 - Notice to person who is subject to withholding.

The Administrator shall provide to a person who is subject to the withholding of income pursuant to NRS 612.7102 a notice sent by first-class mail to the person’s last known address:
1. That his or her income is being withheld;
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 612.7106;
5. That he or she may contest the withholding; and
6. Of the grounds and procedures for contesting the withholding.
(Added to NRS by 2013, 1963)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.7106 - Notice to employer to withhold income; contents; notice may be issued electronically.

1. The Administrator shall mail, by first-class mail, a notice to withhold income pursuant to NRS 612.7102 to each employer of the person who is subject to the withholding.
2. If an employer does not begin to withhold income from the person in accordance with NRS 612.7108 after receiving the notice to withhold income that was mailed pursuant to subsection 1, the Administrator shall, by certified mail, return receipt requested, mail to the employer another notice to withhold income.
3. A notice to withhold income pursuant to NRS 612.7102 may be issued electronically and must:
(a) Contain the social security number of the person;
(b) Specify the total amount to be withheld from the income of the person, including any interest, penalties or assessments accrued pursuant to the provisions of this chapter;
(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; and
(e) Explain the duties of an employer upon the receipt of the notice to withhold income.
(Added to NRS by 2013, 1963)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.7108 - Duties of employer upon receipt of notice to withhold.

An employer who receives a notice to withhold income pursuant to NRS 612.7102 shall:
1. Withhold the amount stated in the notice from the income due to the person beginning with the first pay period that occurs within 14 days after the date the notice was mailed to the employer and continuing until:
(a) The Administrator notifies the employer to discontinue the withholding; or
(b) The full amount required to be paid to the Administrator has been paid, as indicated by a written statement to the employer from the Administrator;
2. 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;
3. Deliver the money withheld to the Administrator within 7 days after the date of each payment of the regularly scheduled payroll of the employer; and
4. Notify the Administrator 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 2013, 1964)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.711 - Notice to withhold binding upon employer; employer may deduct amount for reimbursement of costs; electronic transfer of payments by employer.

1. A notice to withhold income pursuant to NRS 612.7102 is binding upon any employer of the person to whom it is mailed. To 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, if an employer receives notices to withhold income pursuant to NRS 612.7102 for more than one employee, the employer may consolidate the amounts of money that are payable to the Administrator 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 Administrator by any method of electronic transfer of money allowed by the Administrator. 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 2013, 1964)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.7112 - Unlawful to use withholding as basis for refusing to hire, discharging or taking disciplinary action against employee; liability; penalty.

1. It is unlawful for an employer to use the withholding of income to collect an obligation to pay money to the Administrator as 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 shall 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 612.7102 to 612.7116, inclusive, or knowingly misrepresents the income of an employee, the employer shall pay the amount the employer refused to withhold to the Administrator and may be ordered to pay punitive damages to the Administrator 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 2013, 1964)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.7114 - Enforcement proceedings against employer for refusal to withhold or misrepresentation of employee income; remedies and penalties.

1. If an employer wrongfully refuses to withhold income as required pursuant to NRS 612.7102 to 612.7116, inclusive, after receiving a notice to withhold income that was sent by certified mail pursuant to NRS 612.7106, or knowingly misrepresents the income of an employee, the Administrator 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 612.7112.
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 612.7102 to 612.7116, inclusive;
(b) May order the employer to provide accurate information concerning the employee’s income;
(c) May fine the employer pursuant to subsection 2 of NRS 612.7112; 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 2013, 1965)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.7116 - Employer and Administrator immunity.

1. An employer who complies with a notice to withhold income pursuant to NRS 612.7102 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 612.7102 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 Administrator 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 2013, 1965)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.715 - False statement or failure to disclose material fact to obtain or increase benefit.

Except as otherwise provided in subsection 5 of NRS 612.445, whoever makes a false statement or representation knowing it to be false, or knowingly fails to disclose a material fact, to obtain or increase any benefit or other payment under this chapter, either for himself or herself or for any other person, is guilty of a misdemeanor.
[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257; 1955, 698]—(NRS A 1967, 630; 2009, 2496)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.717 - False statement or failure to disclose material fact concerning termination of employment.

If the Administrator finds that any employer or any employee, officer or agent of any employer has willfully made a false statement or representation or has willfully failed to report a material fact concerning the termination of a claimant’s employment, the Administrator shall make a determination thereon, charging the employer’s reserve account not less than two nor more than sixteen times the weekly benefit amount of the claimant. The Administrator shall give notice to the employer of a determination under this section. Appeals may be taken from the determination in the same manner as appeals from determinations on benefit claims.
(Added to NRS by 1975, 1006; A 1993, 1851)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.720 - Conspiracy to obtain or increase benefit; series of false statements to obtain or increase benefit.

Except as otherwise provided in subsection 5 of NRS 612.445, whenever two or more persons conspire to obtain or increase any benefit or other payment under this chapter by a false statement or representation knowing it to be false, or by knowingly failing to disclose a material fact, or whenever any person makes a series of false statements or representations knowing them to be false, to obtain or increase benefit payments under this chapter over a period of more than 1 week, every such person is guilty of a gross misdemeanor.
[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257; 1955, 698]—(NRS A 1967, 630; 2009, 2496)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.725 - False statement or failure to disclose material fact to obtain or increase benefit under federal law or law of another state.

Except as otherwise provided in subsection 5 of NRS 612.445, any person residing in this State who claims benefits under any agreement existing between the Division and some other state or the Federal Government, who willfully makes a false statement or representation or knowingly fails to disclose a material fact to obtain or increase benefits under the provisions of the unemployment law of any other state or the Federal Government is guilty of a misdemeanor.
[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257; 1955, 698]—(NRS A 1967, 630; 1993, 1851; 2009, 2496)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.730 - False statement or failure to disclose material facts by employer to prevent or reduce payment of benefits; willful failure or refusal to pay contributions or make reports; plan or scheme to avoid application of or reduce payment required by chapter.

1. Any employing unit or any officer or agent of an employing unit or any other person who makes a false statement or representation knowing it to be false, or who knowingly fails to disclose a material fact, to prevent or reduce the payment of benefits to any natural person entitled thereto, or who willfully fails or refuses to make any such contributions or other payment or to furnish any reports required by this chapter, or to produce or permit the inspection or copying of records as required by this chapter, is guilty of a misdemeanor.
2. Any employing unit, or any officer or agent of an employing unit or any other person who knowingly:
(a) Attempts to use a plan or scheme to avoid becoming or remaining subject to the provisions of this chapter or to reduce any contribution or other payment required pursuant to the provisions of this chapter; or
(b) Advises an employing unit to use a plan or scheme to avoid becoming or remaining subject to the provisions of this chapter or to reduce any contribution or other payment required pursuant to the provisions of this chapter,
is guilty of a category C felony and shall be punished as provided in NRS 193.130.
[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257; 1955, 698]—(NRS A 1967, 630; 2005, 454)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.732 - Transfer or acquisition of business to obtain lower contribution rate; activity of employer to obtain more favorable contribution rate; advising another person to violate provisions of chapter.

1. The Administrator shall adopt regulations establishing procedures to identify:
(a) Transactions in which the transfer or acquisition of a business entity is for the sole or primary purpose of obtaining a lower unemployment insurance contribution rate; and
(b) Common ownership, management or control between two or more business entities, including, without limitation, through the movement of workforce between such business entities.
2. If, for any rate year, the Administrator determines that an employer has, through deliberate ignorance, reckless disregard, intent to evade, fraud, misrepresentation or willful nondisclosure, obtained or attempted to obtain a more favorable rate of contribution, the Administrator shall assign to the employer the maximum contribution rate plus 2 percent for each applicable rate year, the current rate year and the subsequent rate year. In addition to any penalty imposed pursuant to NRS 612.730, the Administrator shall impose on the employer a civil penalty of the greater of:
(a) Five thousand dollars; or
(b) Ten percent of the total amount of any resulting underreporting of contributions and any other penalties and interest imposed.
3. If the Administrator determines that a person or business entity knowingly advised another person or business entity to violate or attempt to violate any provision of this chapter, in addition to any penalty imposed pursuant to NRS 612.730, the Administrator shall impose on such person or business entity a civil penalty of the greater of:
(a) Five thousand dollars; or
(b) Ten percent of the total amount of any resulting underreporting of contributions and any other penalties and interest imposed.
4. All money collected pursuant to the provisions of this section must be deposited in the Unemployment Compensation Fund.
5. The exemption provided for in paragraph (a) of subsection 4 of NRS 612.606 does not apply to an employer whose assigned contribution rate is 5.4 percent or higher pursuant to the provisions of subsection 2.
6. As used in this section:
(a) "Business entity" means a partnership, corporation, association, limited-liability entity, Indian tribe or any other legal entity.
(b) "Knowingly" means having actual knowledge of or acting with deliberate ignorance or reckless disregard of the law.
(Added to NRS by 2005, 444)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.735 - Violations of chapter, rules, regulations and orders.

Any person who shall willfully violate any provision of this chapter or any order, rule or regulation thereunder, the violation of which is made unlawful or the observance of which is required under the terms of this chapter, and for which a penalty is neither prescribed herein nor provided by any other applicable statute, is guilty of a misdemeanor.
[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257; 1955, 698]—(NRS A 1967, 631)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.740 - Forfeits and interest.

1. Any employing unit or any officer or agent of any employing unit or any other person who fails to submit such reports as are prescribed and required by the Administrator within the time prescribed by the Administrator shall pay a forfeit of $5 for each such report.
2. Any employing unit or any officer or agent of any employing unit or any other person who fails to submit any report of wages within 10 days following the expiration of the time prescribed by the Administrator for filing the report shall, in addition to the $5 forfeit specified in subsection 1, pay interest upon the wages subject to contributions involved in the report of one-tenth of 1 percent for each month or portion of each month thereafter until the report has been filed, except that when it appears to the satisfaction of the Administrator that the failure to file reports within the time prescribed was due to circumstances over which the employing unit, its officers or agent had no control, then the Administrator may, in his or her discretion, waive the collection of all or any portion of such forfeit or interest.
3. Forfeits and interest as provided in this section must be paid into the Employment Security Fund.
[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257; 1955, 698]—(NRS A 1993, 1851)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.745 - Representation in court.

1. In any civil action to enforce the provisions of this chapter the Administrator, the Board of Review and the State may be represented by:
(a) Any qualified attorney who is employed by the Administrator and is designated by the Administrator for the purpose;
(b) The Attorney General, at the Administrator’s request; or
(c) The district attorney of the proper county.
2. All criminal actions for violation of any provisions of this chapter, or of any rules or regulations issued pursuant thereto, must be prosecuted by the Attorney General or by the district attorney of any county in which the employer has a place of business or the violator resides.
[17:129:1937; A 1939, 115; 1949, 257; 1943 NCL § 2825.17]—(NRS A 1993, 1852)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.750 - Reciprocal arrangements by Administrator.

1. The Administrator is authorized to make such investigations, secure and transmit such information, make available such services and facilities, and exercise such of the other powers made available to the Administrator with respect to the administration of this chapter as the Administrator deems necessary or appropriate to facilitate the administration of another state or federal unemployment compensation or public employment service law, and, in like manner, to accept and utilize information, services and facilities made available to this State by the agency charged with the administration of any such other unemployment compensation or public employment service law.
2. To the extent permissible under the laws and Constitution of the United States, the Administrator is authorized to enter into or cooperate in arrangements whereby facilities and services provided for under this chapter and facilities and services provided under the unemployment compensation law of any foreign government may be utilized for the taking of claims and the payment of benefits under the unemployment compensation law of this State or under a similar law of such government.
[18.1:129:1937; added 1941, 412; A 1949, 257; 1943 NCL § 2825.18a]—(NRS A 1993, 1852)
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.755 - Power of Legislature to amend or repeal chapter reserved.

1. The Legislature reserves the right to amend or repeal all or any part of this chapter at any time. There shall be no vested private right of any kind against such amendment or repeal.
2. All the rights, privileges or immunities conferred by this chapter, or by acts done pursuant thereto, shall exist subject to the power of the Legislature to amend or repeal this chapter at any time.
[20:129:1937; 1931 NCL § 2825.20]
2023 Nevada Revised Statutes › Chapter 612 - Unemployment Compensation › NRS 612.760 - Conditions under which chapter becomes inoperative; refund of unobligated money.

If the tax imposed by Title IX of the Social Security Act or any amendments thereto, or any other federal tax against which contributions under this chapter may be credited for any cause becomes inoperative, the provisions of this chapter, by virtue of that fact, likewise become inoperative, and any unobligated money in the Unemployment Compensation Fund or returned by the Secretary of the Treasury because the Social Security Act is inoperative must be refunded to the contributors proportionately to their unexpended contributions, under the regulations of the Administrator.
[21 1/2:129:1937; renumbered 21.1:129:1937 and A 1949, 257; 1943 NCL § 2825.21.1]—(NRS A 1993, 1853)
2023 Nevada Revised Statutes › Chapter 613 - Employment Practices › NRS 613.010 - Influencing, persuading or engaging worker to change from one place to another by false representations; penalty; damages.

1. It shall be unlawful for any person, persons, company, corporation, society, association or organization of any kind doing business in this state by himself, herself, itself, themselves, his, her, its or their agents or attorneys to induce, influence, persuade or engage workers to change from one place to another in this state, or to bring workers of any class or calling into this state to work in any of the departments of labor in this state, through means of false or deceptive representations, false advertising or false pretenses concerning:
(a) The kind and character of the work to be done;
(b) The amount and character of the compensation to be paid for such work;
(c) The sanitary or other conditions of their employment; or
(d) The existence or nonexistence of a strike or other trouble pending between the employer and employees at the time of or prior to such engagement, proposal or contract for such employment of workers.
2. Any person, persons, company, corporation, society, association or organization of any kind doing business in this state, as well as his, her, their or its agents, attorneys, servants or associates, violating any of the provisions of subsection 1 is guilty of a gross misdemeanor.
3. Any worker of this state or any worker of another state who has been or shall be influenced, induced or persuaded to engage with any person mentioned in subsection 1, or any company, corporation, society or organization mentioned in subsection 1, through or by means of any of the things therein prohibited, shall have a cause of action for recovery and may recover at law for all damages that the worker shall have sustained in consequence of the false or deceptive representations, false advertising or false pretenses used to induce the worker to change his or her place of employment, or place of abode in case such worker shall not be then employed at the time of such inducement and hiring, against any person or persons, corporations, companies or associations directly or indirectly causing such damages. In any action under this section for the recovery of such damages, the court shall have the power to award a reasonable attorney’s fee in favor of the prevailing party, which fee shall be taxed as costs against the losing party therein.
[1:154:1911; RL § 1936; NCL § 2772] + [2:154:1911; RL § 1937; NCL § 2773] + [3:154:1911; RL § 1938; NCL § 2774]—(NRS A 1967, 631)