Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 353C.174 - Withholding of income: Notice to employer1. The State Controller shall send, by certified mail, a notice to withhold income pursuant to NRS 353C.171 to each employer of the person who is subject to the withholding.2. If an employer does not begin to withhold income from the person in accordance with NRS 353C.175 after receiving the notice to withhold income that was mailed pursuant to subsection 1, the State Controller shall send to the employer, by certified mail, return receipt requested, another notice to withhold income. The provisions of this subsection do not apply if the employer requests that the State Controller calculate the amount of the withholding pursuant to NRS 353C.175.3. A notice to withhold income pursuant to NRS 353C.171 must: (a) Contain the social security number of the person who is subject to the withholding;(b) Specify the total amount to be withheld from the income of the person, including any interest, penalties or assessments provided by law or costs incurred by the agency or State Controller in collecting the debt;(c) Describe the limitation for withholding income prescribed in NRS 31.295;(d) Describe the prohibition against terminating the employment of a person because of withholding and the penalties for wrongfully refusing to withhold in accordance with the notice to withhold income;(e) Explain the duties of an employer upon the receipt of the notice to withhold income; and(f) Explain that the employer may request that the State Controller calculate the amount of wages to be withheld from the person, subject to the limitation for withholding income prescribed in NRS 31.295, if the employer submits to the State Controller all information necessary for the State Controller to make the calculation.Added to NRS by 2015, 131Added by 2015, Ch. 28,§4, eff. 5/6/2015.