Nev. Rev. Stat. § 371.160
Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
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.
NRS 371.160