Nevada Administrative Code
Chapter 360 - Revenue and Taxation: Generally
PAYMENT AND COLLECTION OF TAXES AND FEES
Section 360.410 - Dishonored checks; returned checks

Universal Citation: NV Admin Code 360.410

Current through September 16, 2024

1. Except as otherwise provided in subsection 3, a check which was tendered within the due date prescribed by law but subsequently dishonored after the due date does not constitute timely payment.

2. Checks returned by a bank for any reason are subject to a charge of $25.

3. If the check was not honored through the fault or error of the banking institution and the taxpayer can provide evidence to this effect, the payment will be considered made on the date tendered.

4. The Director may waive the charge imposed by subsection 2 upon determining that a waiver is warranted by the circumstances.

Added to NAC by Tax Comm'n, eff. 9-16-91

NRS 360.090, 360.238

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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