Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360A.150 — 360A.150
NAC 360A.150 Submission of method of payment dishonored as result of error or
fault of financial institution. ( NRS 360A.020 )
1. If a check or other method of payment
submitted to the Department for payment of any tax or fee required by chapter 365 , 366 or 373
of NRS or NRS 590.120 or 590.840 is returned to
the Department or otherwise dishonored upon presentation for payment as the
result of the error or fault of a financial institution, the Department:
(a) Will not charge or collect the additional fee
as set forth in NRS 360A.040 ;
and
(b) Will deem a subsequent payment of the tax or
fee to have been received as of the date of receipt of the erroneously
dishonored payment.
2. The taxpayer has the burden of proving
that the payment was returned or otherwise dishonored as the result of the
error or fault of the financial institution.
(Added to NAC by Dept of Motor Veh. by R101-05, eff.
10-31-2005)
Source: official text