Nev. Admin. Code § 360.410 — 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)