Nevada Administrative Code
NAC-360 - Revenue and Taxation: Generally
360.410 - Dishonored checks; returned checks.

Universal Citation: NV Admin Code 360.410

NAC 360.410 Dishonored checks; returned checks. (NRS 360.090, 360.238)

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)

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