Nev. Rev. Stat. § 371.160 — Effect of failure of bank to pay check in payment of tax or penalty on first presentation

NRS  371.160    Effect of failure of bank to pay check in payment of tax or
penalty on first presentation.    If
a check in payment of a tax or penalty is not paid by the bank on which it is
drawn on its first presentation, the person tendering the check remains liable
for the tax, or tax and penalty, as if the person had not tendered the check.
The Department may redeposit a check in payment of a tax, or tax and penalty, a
second time without assessing additional penalties.