Section 612.260 - Contributions by employers1. After April 1, 1965, contributions accrue and are payable with respect to wages paid within each calendar quarter.2. Contributions are due and must be paid on or before the last day of the calendar month next following the close of the quarter for which they are payable.3. The first contribution of any employing unit which becomes an employer is due and must be paid on or before the last day of the month next following the close of the quarter in which the employing unit became liable as an employer. The payment must include contributions which have accrued from the beginning of the quarter or other period as of which liability began, according to the law in effect at the time when the employing unit satisfied the conditions with respect to becoming an employer.4. The first contribution of any employing unit which elects to become an employer and has received the written approval of the Administrator must be paid on or before the last day of the month next following the close of the quarter in which the conditions of becoming an employer by election are satisfied and must include contributions with respect to wages paid for employment occurring on and after the effective date of the approval, to and including the last payroll period ending within the calendar quarter in which the conditions for becoming an employer by election are satisfied.5. If the Administrator finds that the collection of contributions from a particular employer may be in jeopardy, he or she may, in writing, advance the due date of the contributions and require the employer to pay contributions at monthly or weekly intervals. If payment is required, the Administrator may also require the employer to submit a satisfactory bond in an amount fixed by the Administrator to guarantee the filing of required reports and payment of contributions by the employer.6. If it appears to the Administrator that payment of contributions by an employer at the quarterly reporting and payable dates will be onerous and burdensome to the employer, the Administrator may, in writing, require the employer to pay contributions at intervals of not less than 1 week to conform to the usual pay periods of the employer, but the interval may not be extended beyond the normal dates for quarterly reporting and payment.Nev. Admin. Code § 612.260
Employm't Security Dep't, No. 6, eff. 4-1-65-NAC A 6-20-85NRS 612.220, 612.535, 612.675