Nev. Admin. Code § 360A.150 - Submission of method of payment dishonored as result of error or fault of financial institution

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.

Notes

Nev. Admin. Code § 360A.150

Added to NAC by Dep't of Motor Veh. by R101-05, eff. 10-31-2005

NRS 360A.020