Nevada Revised Statutes
Chapter 353C - Collection of Debts Owed to State Agency
NRS 353C.220 - Bad debts: Designation; removal from books of account of State; effect of removal; master file.


1. If the State Controller determines that it is impossible or impractical to collect a debt, the State Controller may request the State Board of Examiners to designate the debt as a bad debt. The State Board of Examiners, by an affirmative vote of the majority of the members of the Board, may designate the debt as a bad debt if the Board is satisfied that the collection of the debt is impossible or impractical. If the debt is not more than $50, the State Board of Examiners may delegate to its Clerk the authority to designate the debt as a bad debt. The State Controller may appeal a denial of a request to designate the debt as a bad debt by the Clerk to the State Board of Examiners.
2. Upon the designation of a debt as a bad debt pursuant to this section, the State Board of Examiners or its Clerk shall immediately notify the State Controller thereof. Upon receiving the notification, the State Controller shall direct the removal of the debt from the books of account of the State of Nevada. A bad debt that is removed pursuant to this section remains a legal and binding obligation owed by the debtor to the State of Nevada.
3. The State Controller shall keep a master file of all debts that are designated as bad debts pursuant to this section. For each such debt, the State Controller shall record the name of the debtor, the amount of the debt, the date on which the debt was incurred and the date on which it was removed from the records and books of account of the State of Nevada, and any other information concerning the debt that the State Controller determines is necessary.
(Added to NRS by 1999, 3447; A 2001, 1878; 2003, 1452; 2007, 239; 2009, 1181)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 353C - Collection of Debts Owed to State Agency

NRS 353C.010 - Definitions.

NRS 353C.020 - "Agency" defined.

NRS 353C.030 - "Agreement" defined.

NRS 353C.040 - "Debt" defined.

NRS 353C.050 - "Fee" defined.

NRS 353C.060 - "Fine" defined.

NRS 353C.070 - "Person" defined.

NRS 353C.080 - "Tax" defined.

NRS 353C.090 - Applicability.

NRS 353C.100 - Determination of debt to be past due.

NRS 353C.110 - Regulations of State Controller: Generally.

NRS 353C.115 - Regulations of State Controller: Establishing fee for returned or dishonored check or other method of payment.

NRS 353C.120 - Periodic reports by agency of debts owed to agency; availability of reports for public inspection.

NRS 353C.125 - Agency authorized to refuse to conduct additional transaction with certain debtors until payment of prior debts.

NRS 353C.128 - Agency authorized to refuse to conduct transaction with, and State Controller authorized to refuse to draw warrant in favor of, certain debtors until payment of prior debts or debtor enters into agreement for payment of debts.

NRS 353C.130 - Agreement with debtor for payment in installments; extension.

NRS 353C.133 - Agreement with debtor to accept payment of portion of debt in full satisfaction of debt.

NRS 353C.135 - Payment of costs and fees for collection of certain debts.

NRS 353C.140 - Action by Attorney General to collect debt; limitation of action.

NRS 353C.150 - Application for entry of summary judgment: Conditions; notice to debtor; filing requirements.

NRS 353C.160 - Entry of judgment against debtor; service of judgment upon debtor.

NRS 353C.170 - Recordation of judgment; lien upon property of debtor; extension of lien.

NRS 353C.171 - Withholding of income: State Controller authorized to require employer to withhold income to satisfy judgment; notice to person against whom judgment was entered explaining options to preclude withholding; effect of compliance with opt...

NRS 353C.172 - Withholding of income: Notice to person who is subject to withholding.

NRS 353C.173 - Withholding of income: Filing of contest; duties of State Controller relating to contest; notice of determination on contest.

NRS 353C.174 - Withholding of income: Notice to employer.

NRS 353C.175 - Withholding of income: Duties of employer upon receipt of notice to withhold.

NRS 353C.176 - Withholding of income: Notice to withhold binding on employer; employer may deduct amount for reimbursement of costs; delivery of withheld money by employer by check or electronic transfer.

NRS 353C.177 - Withholding of income: Unlawful for employer to use withholding as basis for refusing to hire, discharging or taking disciplinary action against employee; liability; penalty.

NRS 353C.178 - Withholding of income: Enforcement proceedings against employer for refusal to withhold or misrepresentation of employee’s income; remedies and penalties.

NRS 353C.179 - Withholding of income: Immunity of employer and State Controller.

NRS 353C.180 - Certificate of liability: Contents; recording; notification to debtor; lien on property; extension of lien.

NRS 353C.190 - State Controller may offset debt with amount owed to debtor by state agency; filing of claim on behalf of debtor; regulations.

NRS 353C.195 - State Controller required to act as collection agent for state agencies; coordination of debt collection efforts; assignment of debt to State Controller; waiver of requirements; exercise of rights and remedies by state agencies.

NRS 353C.1955 - Date for accrual of interest; rate of interest.

NRS 353C.196 - Limitation on refund for overpayment of debt; exception.

NRS 353C.1965 - State Controller required to establish and maintain list of persons who owe debt assigned for collection; licensing agency required to provide certain information to State Controller; notification; information shared between State Con...

NRS 353C.198 - Appointment of agent to file application for summary judgment or record certificate of liability against debtor.

NRS 353C.200 - Contract with private debt collector: Conditions; prohibitions; provisions regarding costs of and fees for collecting debt.

NRS 353C.210 - Notice of debt and demand to transmit to persons possessing or controlling credits or other personal property of, or owing debts to, debtor; limitations on and liability for transfer or disposition of property; hearing required; regula...

NRS 353C.220 - Bad debts: Designation; removal from books of account of State; effect of removal; master file.

NRS 353C.222 - Selling certain debt in lieu of requesting designation of debt as bad debt; deposit of money received from sale of debt.

NRS 353C.224 - Distribution of money collected from debtor.

NRS 353C.226 - Debt Recovery Account: Creation; use; expenditure of money in Account.

NRS 353C.230 - Remedies of state are supplemental; additional remedies unimpaired.

NRS 353C.240 - Development and operation of system for matching data to collect debts: Duties and liability of State Controller and financial institutions; use of system; confidentiality.