Nev. Admin. Code § 365.205 — 365.205

NAC 365.205    Payment subsequently dishonored considered delinquent; exception.
( NRS 365.110 , 365.330 )
1.  Except as otherwise provided in
subsection 2, if any payment of a tax pursuant to chapter 365 of NRS is received by the
Department within the period prescribed for the payment of that tax pursuant to
that chapter and the payment is subsequently dishonored upon presentation by
the Department to a bank or other financial institution, the Department will
consider the payment to be delinquent.
2.  The Department will consider a payment
specified in subsection 1 to be made on the date that it is originally tendered
to the Department if the person who made the payment submits evidence
satisfactory to the Department that the payment was dishonored because of the
fault or error of the bank or financial institution.
(Added to NAC by Dep’t of Motor Veh. by R105-01, 12-17-2001,
eff. 1-1-2002)