Nevada Revised Statutes
Chapter 360A - Administration of Certain Taxes and Fees on Fuels
NRS 360A.040 - Submission of dishonored method of payment.


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 445C.330 or 590.120 is returned to the Department or otherwise dishonored upon presentation for payment, the Department:
(a) Shall charge an additional fee in the amount established by the State Controller pursuant to NRS 353C.115 for handling the check or other method of payment; and
(b) Except as otherwise provided in NRS 353.1467, may require that any future payments be made by cashier’s check, traveler’s check, money order or cash.
2. If a check or other method of payment is submitted to the Department for payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 on or before the date the tax or fee is due, but is afterward returned to the Department or otherwise dishonored upon presentation for payment, the submission of the check or other method of payment shall be deemed not to constitute timely payment of the tax or fee.
(Added to NRS by 1999, 993; A 2003, 2902; 2005, 590; 2015, 3594)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 360A - Administration of Certain Taxes and Fees on Fuels

NRS 360A.010 - "Department" defined.

NRS 360A.020 - Adoption of regulations by Department.

NRS 360A.032 - Citation of NRS 360A.034.

NRS 360A.034 - Taxpayers’ Bill of Rights for Taxes on Fuels.

NRS 360A.036 - Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Fuels.

NRS 360A.040 - Submission of dishonored method of payment.

NRS 360A.050 - Extension of time for payment: Interest on amount due.

NRS 360A.055 - Joint and several liability of responsible persons.

NRS 360A.060 - Penalty for failure to pay within required time.

NRS 360A.070 - Waiver or reduction of interest or penalty.

NRS 360A.080 - Agreement for payment of delinquent taxes, fees, interest or penalties; regulations of Department.

NRS 360A.090 - Priority of right to receive payments in satisfaction of amounts due.

NRS 360A.100 - Determination of amount due by Department; imposition of penalty and interest.

NRS 360A.110 - Offsetting of overpayments.

NRS 360A.120 - Penalty for deficiency resulting from negligence or intentional disregard of statute or regulation.

NRS 360A.130 - Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.

NRS 360A.140 - Notice of determination required; method and effect of service.

NRS 360A.150 - Time for provision of notice of determination; service by electronic mail.

NRS 360A.160 - Redetermination: Filing of petition with Department.

NRS 360A.170 - Redetermination: Contents of petition; payment of uncontested amount; supportive evidence.

NRS 360A.180 - Redetermination: Consideration by Department; administrative hearing; appeal.

NRS 360A.190 - Redetermination: Authority of Department to change determined amount.

NRS 360A.200 - Redetermination: Finality of order by officer of Department.

NRS 360A.210 - Redetermination: Prerequisites to judicial review of final order; credit or refund.

NRS 360A.220 - Time for payment of determined amount; penalty for delinquency in payment.

NRS 360A.230 - Notice of determination by Department.

NRS 360A.240 - Time for payment of amount specified; finality of determination; penalty for delinquent payment.

NRS 360A.250 - Petition for redetermination; deposit of security.

NRS 360A.260 - Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency.

NRS 360A.270 - Application for entry of judgment: Authority of Department; certificate of delinquency.

NRS 360A.280 - Entry of judgment; service of copy of judgment, application and certificate.

NRS 360A.290 - Execution: Issuance; sales.

NRS 360A.300 - Recordation of abstract or copy of judgment; effect and duration of resulting lien.

NRS 360A.310 - Extension of lien.

NRS 360A.320 - Remedies supplemental; additional requirements unimpaired.

NRS 360A.330 - Recordation of certificate of delinquency; effect, duration and extension of resulting lien.

NRS 360A.340 - Release or subordination of lien by Department; effect of certificate for release or subordination.

NRS 360A.350 - Issuance; effect; levy and sale.

NRS 360A.360 - Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses.

NRS 360A.365 - Order to lock and seal business: Grounds for issuance; service; enforcement.

NRS 360A.370 - Notice of delinquency and demand to transmit certain assets: Issuance and effect.

NRS 360A.380 - Limitation on withholding or transmitting assets.

NRS 360A.390 - Successor or assignee of liable person: Obligation to withhold amount due; liability for failure to withhold sufficient amount; release.

NRS 360A.400 - Seizure and sale of property by Department.

NRS 360A.410 - Adoption of regulations regarding claim by nonliable person of ownership interest in property transmitted to or seized by Department.

NRS 360A.420 - Sale of seized property: Service and contents of notice.

NRS 360A.430 - Sale of seized property: Procedure.

NRS 360A.440 - Sale of seized property: Disposition of excess proceeds.