[Rev. 11/21/2013 12:34:43 PM--2013]

CHAPTER 612 - UNEMPLOYMENT COMPENSATION

GENERAL PROVISIONS

NRS 612.010           Short title.

NRS 612.015           Definitions.

NRS 612.016           “Administrator” defined.

NRS 612.017           “American employing unit” defined.

NRS 612.025           “Base period” defined.

NRS 612.030           “Benefit year” defined.

NRS 612.035           “Benefits” defined.

NRS 612.040           “Calendar quarter” defined.

NRS 612.045           “Contributions” defined.

NRS 612.049           “Division” defined.

NRS 612.055           “Employer” defined.

NRS 612.057           “Employer”: Crew leaders who furnish persons to perform agricultural labor.

NRS 612.060           “Employing unit” defined.

NRS 612.065           “Employment” defined.

NRS 612.070           “Employment”: Services included.

NRS 612.075           “Employment”: Services performed entirely outside State by resident; election; approval by Administrator.

NRS 612.080           “Employment”: Services deemed localized within State.

NRS 612.085           “Employment”: Services deemed employment unless specific facts shown.

NRS 612.090           “Employment”: Certain agricultural labor included.

NRS 612.095           “Employment”: Domestic service in private home excluded; exception.

NRS 612.100           “Employment”: Service on foreign vessel or aircraft outside United States excluded.

NRS 612.105           “Employment”: Service performed in employ of relative excluded.

NRS 612.110           “Employment”: Service for United States, another state or political subdivision excluded; exception.

NRS 612.115           “Employment”: Service performed in employ of State or agency included; exceptions.

NRS 612.117           “Employment”: Service performed by patient in employ of hospital excluded.

NRS 612.118           “Employment”: Service performed by student in program for work experience excluded.

NRS 612.119           “Employment”: Service performed by student or spouse under school program for financial assistance to student excluded.

NRS 612.120           “Employment”: Service performed in employ of corporation or foundation organized and operated for religious, charitable, educational or scientific purposes or for prevention of cruelty to children or animals excluded.

NRS 612.121           “Employment”: Service performed in employ of charitable, religious or other nonprofit organization.

NRS 612.123           “Employment”: Service performed in employ of Indian tribe included; exceptions.

NRS 612.125           “Employment”: Service performed in employment covered by federal system for compensation of unemployed persons excluded; reciprocal agreements by Administrator.

NRS 612.130           “Employment”: Service by minor in delivery of newspapers excluded.

NRS 612.133           “Employment”: Service by licensed real estate salesperson or broker excluded.

NRS 612.135           “Employment”: Service by lessees engaged in mining excluded.

NRS 612.140           “Employment”: Domestic service in employ of college fraternity or sorority excluded; exception.

NRS 612.142           “Employment”: Services as agent-driver, commission-driver or solicitor of orders included; exceptions.

NRS 612.144           “Employment”: Services performed by person selling or soliciting the sale of products in certain circumstances excluded.

NRS 612.145           “Employment”: Service performed during half or more of pay period determined by nature of entire service.

NRS 612.155           “Employment office” defined.

NRS 612.165           “Fund” defined.

NRS 612.167           “Hospital” defined.

NRS 612.168           “Indian tribe” defined.

NRS 612.169           “Institution of higher education” defined.

NRS 612.170           “Insured worker” defined.

NRS 612.175           “Signature” defined.

NRS 612.180           “State” defined.

NRS 612.185           “Unemployed” defined; regulations by Administrator; exceptions.

NRS 612.190           “Wages” defined.

NRS 612.195           “Week” defined.

NRS 612.200           “Weekly benefit amount” defined.

ADMINISTRATION

NRS 612.210           Unemployment Compensation Service and State Employment Service created within Employment Security Division of Department of Employment, Training and Rehabilitation. [Repealed.]

NRS 612.215           Administrator: Appointment; classification; administrative authority; other employment prohibited; exception.

NRS 612.220           General powers and duties of Administrator.

NRS 612.225           Official seal of Administrator; judicial notice.

NRS 612.227           Lease-purchase agreements for purchase of office buildings and land; assurances by State of Nevada.

NRS 612.230           Personnel of Division: Selection; classification; compensation; duties; stipends for educational leave.

NRS 612.235           Biennial report of Administrator.

NRS 612.240           Regulations for internal management.

NRS 612.245           Administrative determinations: Whether employing unit constitutes employer; whether service constitutes employment; whether substantially common ownership, management or control exists; appeal.

NRS 612.250           Administrative determinations: Establishment of rates of contribution based upon experience; appeal.

NRS 612.255           Administrator to print and distribute law, rules, regulations, reports and other material.

NRS 612.260           Records and reports of employing units: Inspection; destruction.

NRS 612.265           Disclosure of information by Division; duty of private carriers of industrial insurance to provide certain information to Administrator; penalty for improper disclosure of certain information. [Effective through December 31, 2013.]

NRS 612.265           Disclosure of information by Division; duty of private carriers of industrial insurance to provide certain information to Administrator; penalty for improper disclosure of certain information. [Effective January 1, 2014.]

NRS 612.270           Depositions; subpoenas; payment of witnesses.

NRS 612.275           Order to appear and testify; penalty for failure to obey court order or subpoena of Administrator or Board of Review.

NRS 612.280           Protection against self-incrimination.

NRS 612.285           Cooperation with Department of Labor.

NRS 612.290           Advance to Unemployment Compensation Fund; application.

NRS 612.295           Reciprocal arrangements with state and federal agencies.

NRS 612.300           Reimbursements in accordance with reciprocal arrangements.

NRS 612.305           Employment Security Council: Creation; membership; compensation of members; meetings; Secretary; Board of Review.

NRS 612.310           Employment Security Council: Duties.

NRS 612.330           Acceptance of Wagner-Peyser Act; establishment and maintenance of free public employment offices.

BENEFITS

NRS 612.335           Payment.

NRS 612.340           Amount of weekly benefit.

NRS 612.344           Election of base period following period of temporary disability or rehabilitation; establishment of new benefit year.

NRS 612.350           Weekly benefit for unemployment.

NRS 612.355           Duration of benefits.

NRS 612.357           Deduction and withholding of federal individual income tax.

NRS 612.360           Benefits due deceased or incompetent person.

NRS 612.365           Overpayments and recovery.

NRS 612.371           Reimbursement of benefits paid if back pay awarded for same period.

CONDITIONS OF ELIGIBILITY FOR BENEFITS

NRS 612.375           General conditions; reductions in benefits.

NRS 612.376           Person employed by private employer while incarcerated not eligible for certain benefits.

EXTENDED BENEFITS

NRS 612.377           Definitions. [Effective until the earlier of the date of the expiration of section 502 of Public Law No. 111-312 or the date that federal sharing is no longer authorized pursuant to section 2005(a) of Public Law No. 111-5.]

NRS 612.377           Definitions. [Effective on the earlier of the date of the expiration of section 502 of Public Law No. 111-312 or the date that federal sharing is no longer authorized pursuant to section 2005(a) of Public Law No. 111-5.]

NRS 612.3772         Other provisions of chapter applicable to extended benefits.

NRS 612.3774         Conditions of eligibility: Findings by Administrator.

NRS 612.3776         Amount of weekly extended benefit.

NRS 612.3778         Benefit amount for partial period.

NRS 612.378           Maximum amount of extended benefit payable during year. [Effective until the earlier of the date of the expiration of section 502 of Public Law No. 111-312 or the date that federal sharing is no longer authorized pursuant to section 2005(a) of Public Law No. 111-5.]

NRS 612.378           Maximum amount of extended benefit payable during year. [Effective on the earlier of the date of the expiration of section 502 of Public Law No. 111-312 or the date that federal sharing is no longer authorized pursuant to section 2005(a) of Public Law No. 111-5.]

NRS 612.3782         Amended determination of entitlement based on increase of regular compensation.

NRS 612.3784         Notice of commencement or termination of extended benefit period.

NRS 612.3786         Extended benefit payments not chargeable against experience rating of base-period employer.

DISQUALIFICATION FOR BENEFITS

NRS 612.380           Leaving last or next to last employment without good cause or to seek other employment.

NRS 612.383           Discharge for crimes in connection with employment.

NRS 612.385           Discharge for misconduct.

NRS 612.390           Failure to apply for available or suitable work or to accept suitable work when offered.

NRS 612.392           Failure to accept suitable work or engage in effort to obtain work: Effect on extended benefits. [Each provision of this section expires by limitation on date it is no longer required by federal law to be in effect.]

NRS 612.395           Unemployment as result of labor dispute.

NRS 612.400           Receipt of benefits under another unemployment compensation law.

NRS 612.405           Extended benefits payable under Interstate Benefit Payment Plan.

NRS 612.420           Receipt of wages in lieu of notice; severance pay.

NRS 612.425           Paid vacation.

NRS 612.430           Receipt of pay for vacation on termination of employment.

NRS 612.432           Vacation or recess for holiday.

NRS 612.434           Period between academic years or terms; paid sabbatical leave.

NRS 612.436           Sports or athletic events.

NRS 612.445           Repayment of benefits received as result of false statement or failure to disclose material fact; penalty for unemployment insurance fraud; disqualification.

NRS 612.448           Alien status.

CLAIMS FOR BENEFITS

NRS 612.450           Procedure.

NRS 612.455           Regulations of Administrator; employer to provide unemployed person with statements and materials.

NRS 612.457           Withholding of benefits for obligation for support of child.

NRS 612.460           Unemployed person may request determination of status; written determination by Administrator; notice to employers during base period.

NRS 612.465           Effective period of initial determination; payment of benefits.

NRS 612.470           Notice to insured worker.

NRS 612.475           Notice to employers of new or additional claim; employer’s duties and rights upon receipt of notice.

NRS 612.480           Redeterminations.

NRS 612.485           Finality of determination or redetermination.

NRS 612.490           Appeal Tribunals: Appointment; alternate.

NRS 612.495           Appeal to Appeal Tribunal: Initiation of appeal from determination or redetermination; intervention of employing unit; withdrawal of appeal.

NRS 612.500           Hearing on appeal: Procedure; evidence; record; witnesses; trial de novo in certain circumstances.

NRS 612.505           Consolidated appeals.

NRS 612.510           Notice of decision of Appeal Tribunal; time for further appeal.

NRS 612.515           Appeal to Board of Review.

NRS 612.520           Removal or transfer of appeals from one Appeal Tribunal to another Appeal Tribunal.

NRS 612.525           Appeal to courts: Time for appeal; exhaustion of administrative remedies; appeal by Administrator.

NRS 612.530           Judicial review of decision of Board of Review: Commencement of action in district court; parties; service of petition; summary hearings; appeals to Supreme Court. [Effective through December 31, 2014, and after that date unless the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 612.530           Judicial review of decision of Board of Review: Commencement of action in district court; parties; service of petition; summary hearings; appeals to appellate court. [Effective January 1, 2015, if the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 612.533           Introduction of certain evidence concerning claims for benefits prohibited in separate or subsequent proceeding.

CONTRIBUTIONS

NRS 612.535           Payment; registration of employer with Division.

NRS 612.540           Rate.

NRS 612.545           Base.

NRS 612.550           Rates for employers.

NRS 612.551           Charging of benefits to account of employer; grounds for removal of charges on account of employer; appeal of certain determinations of Administrator; effect of certain determinations on claimant.

NRS 612.553           Nonprofit organizations, political subdivisions and Indian tribes: Payment of contributions or reimbursement in lieu of contributions.

PERIOD, ELECTION AND TERMINATION OF EMPLOYER’S COVERAGE

NRS 612.555           Employing unit becoming employer within calendar quarter subject to chapter from beginning of quarter; exception.

NRS 612.560           When employing unit ceases to be employer.

NRS 612.565           Employing unit not subject to chapter may elect to become employer subject to chapter; conditions.

NRS 612.570           Employing unit may elect that services not covered by chapter shall be deemed to constitute employment; conditions.

NRS 612.580           Termination of employer’s election by Administrator.

UNEMPLOYMENT COMPENSATION FUND

NRS 612.583           “Benefits” defined.

NRS 612.585           Establishment and control.

NRS 612.590           Accounts; deposits; refunds.

NRS 612.595           Withdrawals.

NRS 612.600           Management of money upon discontinuance of Unemployment Trust Fund.

UNEMPLOYMENT COMPENSATION ADMINISTRATION FUND

NRS 612.605           Creation; receipt and use of money.

NRS 612.606           Additional contributions by employer required for support of program for employment and training of unemployed persons and persons employed in this State; exceptions.

NRS 612.607           Deposit, transfer and expenditure of payments for program for employment and training of unemployed persons and persons employed in this State.

NRS 612.608           Accrual and submission of payments for program for employment and training of unemployed persons and persons employed in this State; disregard of fractions.

NRS 612.609           Disbursement of delinquent payments by employers.

NRS 612.610           Reimbursement.

UNEMPLOYMENT COMPENSATION BOND FUND

NRS 612.6102         Definitions.

NRS 612.6104         “Benefits” defined.

NRS 612.6106         “Bond” defined.

NRS 612.6108         “Bond administrative expense” defined.

NRS 612.611           “Bond obligation” defined.

NRS 612.6112         “Credit agreement” defined.

NRS 612.6114         “Federal advance” defined.

NRS 612.6116         “Special bond contributions” defined.

NRS 612.6118         “Unemployment Compensation Bond Fund” defined.

NRS 612.612           Legislative findings and declarations.

NRS 612.6122         State Board of Finance authorized to issue bonds to repay loans from Federal Government for payment of unemployment compensation and to establish adequate balances in Unemployment Trust Fund; contents of bond.

NRS 612.6124         Security for bonds.

NRS 612.6128         Procedure for payment of bond-related obligations.

NRS 612.613           Creation; sources; uses.

NRS 612.6132         Payment of special bond contributions; exceptions.

NRS 612.6134         Faith of State pledged not to impair bonds.

EMPLOYMENT SECURITY FUND

NRS 612.615           Creation; source and use of money.

FEDERAL UNEMPLOYMENT TRUST FUND

NRS 612.617           Requisition and use of money credited to Nevada account.

INTEREST REPAYMENT FUND

NRS 612.6175         Creation; sources; uses; duties of Administrator; assessment to be paid by employers; exceptions; management of money upon discontinuance of Fund.

COLLECTION OF CONTRIBUTIONS

NRS 612.618           Payment that is returned or dishonored does not constitute timely payment; additional fee.

NRS 612.620           Interest on unpaid contributions.

NRS 612.625           Civil action: Notice; attachment.

NRS 612.630           Summary judgment: Filing certificate; where to be filed; contents; entry of judgment.

NRS 612.635           Judgments: Recording of abstract or copy; liens; priorities; execution.

NRS 612.640           Appeals to Supreme Court. [Effective through December 31, 2014, and after that date unless the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 612.640           Appeals to appellate court. [Effective January 1, 2015, if the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 612.642           Required notice to State Contractors’ Board. [Effective January 1, 2014.]

NRS 612.645           Division authorized to act on behalf of State; filing fees, costs or bonds not required of State; additional fee for recording, copying or certifying documents. [Effective through December 31, 2014, and after that date unless the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 612.645           Division authorized to act on behalf of State; filing fees, costs or bonds not required of State; additional fee for recording, copying or certifying documents. [Effective January 1, 2015, if the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election.]

NRS 612.650           Priorities under legal dissolutions or distributions.

NRS 612.655           Refunds and adjustments.

NRS 612.660           Arbitrary assessments upon failure of employer to file report or upon filing of incorrect or insufficient report.

NRS 612.665           Notice of arbitrary assessment: Contents; finality of assessment.

NRS 612.670           Readjustment or modification of assessment.

NRS 612.675           Jeopardized collections: Assessment; stay of collection of assessment.

NRS 612.680           Liens: Creation; notice; foreclosure; release; compromise and satisfaction.

NRS 612.685           Creditors and debtors of employer: Notice of delinquency of payment owed by employer; power of State to satisfy debt owed to it.

NRS 612.686           Creditors and debtors of employer: Duties; certain transfers of property prohibited; demand to transmit certain property to Administrator.

NRS 612.687           Liability of contractor to assure payment of amounts due from subcontractors.

NRS 612.690           Liability of assignee, receiver, trustee and others selling property of employing unit: Notice to Division.

NRS 612.695           Liability of employer and purchaser or transferee upon sale or transfer of assets and quitting business.

PROTECTION OF RIGHTS AND BENEFITS

NRS 612.700           Waiver of rights void.

NRS 612.705           Limitation of fees; unlawful solicitation; attorney’s fees.

NRS 612.710           Assignment of benefits void; exemption from execution and attachment.

WITHHOLDING OF INCOME

NRS 612.7102         Administrator authorized to require employer to withhold income to satisfy judgment.

NRS 612.7104         Notice to person who is subject to withholding.

NRS 612.7106         Notice to employer to withhold income; contents; notice may be issued electronically.

NRS 612.7108         Duties of employer upon receipt of notice to withhold.

NRS 612.711           Notice to withhold binding upon employer; employer may deduct amount for reimbursement of costs; electronic transfer of payments by employer.

NRS 612.7112         Unlawful to use withholding as basis for refusing to hire, discharging or taking disciplinary action against employee; liability; penalty.

NRS 612.7114         Enforcement proceedings against employer for refusal to withhold or misrepresentation of employee income; remedies and penalties.

NRS 612.7116         Employer and Administrator immunity.

PENALTIES

NRS 612.715           False statement or failure to disclose material fact to obtain or increase benefit.

NRS 612.717           False statement or failure to disclose material fact concerning termination of employment.

NRS 612.720           Conspiracy to obtain or increase benefit; series of false statements to obtain or increase benefit.

NRS 612.725           False statement or failure to disclose material fact to obtain or increase benefit under federal law or law of another state.

NRS 612.730           False statement or failure to disclose material facts by employer to prevent or reduce payment of benefits; willful failure or refusal to pay contributions or make reports; plan or scheme to avoid application of or reduce payment required by chapter.

NRS 612.732           Transfer or acquisition of business to obtain lower contribution rate; activity of employer to obtain more favorable contribution rate; advising another person to violate provisions of chapter.

NRS 612.735           Violations of chapter, rules, regulations and orders.

NRS 612.740           Forfeits and interest.

MISCELLANEOUS PROVISIONS

NRS 612.745           Representation in court.

NRS 612.750           Reciprocal arrangements by Administrator.

NRS 612.755           Power of Legislature to amend or repeal chapter reserved.

NRS 612.760           Conditions under which chapter becomes inoperative; refund of unobligated money.

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GENERAL PROVISIONS

      NRS 612.010  Short title.  This chapter shall be known and may be cited as the Unemployment Compensation Law.

      [1:129:1937; 1931 NCL § 2825.01]

      NRS 612.015  Definitions.  As used in this chapter, unless the context clearly requires otherwise, the words and terms defined in NRS 612.016 to 612.200, inclusive, have the meanings ascribed to them in those sections.

      [2:129:1937; A 1939, 115; 1941, 412; 1943, 239; 1945, 299; 1943 NCL § 2825.02]—(NRS A 1995, 1095; 2001, 1458)

      NRS 612.016  “Administrator” defined.  “Administrator” means the Administrator of the Division.

      (Added to NRS by 1993, 1804)

      NRS 612.017  “American employing unit” defined.  “American employing unit” means:

      1.  A person who is a resident of the United States;

      2.  A partnership, if two-thirds or more of the partners are residents of the United States;

      3.  A trust if all of the trustees are residents of the United States; or

      4.  A corporation organized under the laws of the United States or of any state.

      (Added to NRS by 1971, 1350)

      NRS 612.025  “Base period” defined.

      1.  Except as otherwise provided in this section and in NRS 612.344, “base period” means the first 4 of the last 5 completed calendar quarters immediately preceding the first day of a person’s benefit year, except that if one calendar quarter of the base period so established has been used in a previous determination of the person’s entitlement to benefits the base period is the first 4 completed calendar quarters immediately preceding the first day of the person’s benefit year.

      2.  If a person is not entitled to benefits using the base period as defined in subsection 1 but would be entitled to benefits if the base period were the last 4 completed calendar quarters immediately preceding the first day of the person’s benefit year, “base period” means the last 4 completed calendar quarters immediately preceding the first day of the person’s benefit year.

      3.  In the case of a combined wage claim pursuant to the reciprocal arrangements provided in NRS 612.295, the base period is that applicable under the unemployment compensation law of the paying state.

      [2:129:1937; renumbered 2.1:129:1937, 1945, 299; A 1949, 257; 1955, 698]—(NRS A 1973, 1354; 1991, 120; 2009, 13)

      NRS 612.030  “Benefit year” defined.

      1.  Except as otherwise provided in NRS 612.344, with respect to any person, “benefit year” means the 52 consecutive weeks beginning with the first day of the week with respect to which a valid claim is filed, and thereafter the 52 consecutive weeks beginning with the first day of the first week with respect to which a valid claim is filed after the termination of the person’s last preceding benefit year.

      2.  In the case of a combined wage claim pursuant to the reciprocal arrangements provided in NRS 612.295, the benefit year is that applicable under the unemployment compensation law of the paying state.

      3.  Any claim for benefits made in accordance with NRS 612.450 and 612.455 shall be deemed to be a valid claim for the purposes of this section if the claimant has been paid wages for employment by employers as provided in paragraph (d) of subsection 1 of NRS 612.375.

      [2:129:1937; renumbered 2.3:129:1937, 1945, 299; A 1949, 257; 1951, 339; 1955, 698]—(NRS A 1973, 1355; 1991, 120)

      NRS 612.035  “Benefits” defined.  “Benefits” means the money payments payable to an individual, as provided in this chapter, with respect to his or her unemployment.

      [2:129:1937; renumbered 2.2:129:1937, 1945, 299; 1943 NCL § 2825.02]

      NRS 612.040  “Calendar quarter” defined.  “Calendar quarter” means the period of 3 consecutive calendar months ending on March 31, June 30, September 30 or December 31, or the equivalent thereof as the Administrator may prescribe by regulation, excluding, however, any calendar quarter or portion thereof which occurs before January 1, 1938.

      [2:129:1937; renumbered 2.5:129:1937, 1945, 299; 1943 NCL § 2825.02]—(NRS A 1993, 1804)

      NRS 612.045  “Contributions” defined.  “Contributions” means the money payments to the Unemployment Compensation Fund required by this chapter, but does not include reimbursement payments in lieu of contributions as provided in NRS 612.553.

      [2:129:1937; renumbered 2.4:129:1937, 1945, 299; 1943 NCL § 2825.02]—(NRS A 1973, 1355; 1977, 828)

      NRS 612.049  “Division” defined.  “Division” means the Employment Security Division of the Department of Employment, Training and Rehabilitation.

      (Added to NRS by 1993, 1804)

      NRS 612.055  “Employer” defined.  “Employer” means:

      1.  Any employing unit which for any calendar quarter has paid or is liable to pay wages of $225 or more, and which employs during that period one or more persons in an employment subject to this chapter.

      2.  Any person or employing unit which acquired the organization, trade or business, or substantially all the assets thereof, of another which at the time of the acquisition was an employer subject to this chapter.

      3.  Any person or employing unit which acquired the organization, trade or business, or substantially all of the assets thereof, of another employing unit if the employment record of the person or employing unit subsequent to the acquisition, together with the employment record of the acquired unit, before the acquisition, both within the same calendar quarter, would be sufficient to constitute such an employing unit as an employer subject to this chapter under subsection 1.

      4.  Any employing unit not an employer by reason of any other subsection of this section, for which within either the current or preceding year service in employment is or was performed with respect to which such an employing unit is liable for any federal tax against which credit may be taken for contributions required to be paid into a state unemployment fund.

      5.  Any employing unit which, having become an employer under subsection 1, 2 or 3, has not, under NRS 612.555 to 612.580, inclusive, ceased to be an employer subject to this chapter.

      6.  For the effective period of its election pursuant to NRS 612.565, 612.570 and 612.580, any other employing unit which has elected to become fully subject to this chapter.

      7.  In the case of domestic service in a private home, local college club or local chapter of a college fraternity or sorority, with respect to any calendar year, any person or employing unit who during any calendar quarter in the current calendar year or the preceding calendar year paid cash wages of $1,000 or more for such service.

      8.  In the case of agricultural labor, with respect to any calendar year, any person or employing unit who:

      (a) During any calendar quarter in the current calendar year or the preceding calendar year paid cash wages of $20,000 or more for agricultural labor; or

      (b) On at least 20 days during the current calendar year or preceding calendar year, each day being in a different calendar week, employed at least 10 persons in agricultural labor for some portion of the day, whether or not:

             (1) The weeks were consecutive; or

             (2) The persons were employed at the same moment of time.

Ê For purposes of this subsection, agricultural labor does not include the wages earned by or the employment of any employee performing domestic service.

      9.  This State, or any political subdivision thereof, or any instrumentality of this State or its political subdivision which is owned by this State or one or more of its political subdivisions alone or in conjunction with one or more other states or political subdivisions thereof.

      10.  An Indian tribe, or any political subdivision thereof, or any subsidiary or business enterprise wholly owned by an Indian tribe alone or in conjunction with one or more other Indian tribes or political subdivisions thereof.

      [2:129:1937; renumbered 2.8:129:1937, 1945, 299; A 1955, 698]—(NRS A 1977, 828; 2001, 1459)

      NRS 612.057  “Employer”: Crew leaders who furnish persons to perform agricultural labor.

      1.  As used in this section, “crew leader” means any person who:

      (a) Furnishes persons to perform agricultural labor for any other person;

      (b) Pays the persons furnished by him or her, either on his or her own behalf or on behalf of another person; and

      (c) Has not entered into a written agreement with another person under which he or she is designated as an employee of the other person.

      2.  For purposes of this chapter, any person who is a member of a crew furnished by a crew leader to perform agricultural labor for any other person is in the employment of the crew leader if:

      (a) The crew leader holds a valid certification of registration under the Farm Labor Contractor Registration Act of 1963; or

      (b) Substantially all the members of the crew operate or maintain tractors, mechanized harvesting or crop-dusting equipment or any other mechanized equipment provided by the crew leader, and the services of the person performing agricultural labor are not otherwise defined as employment under this chapter.

      3.  Whenever any person is furnished by a crew leader to perform agricultural labor for any other person and he or she is not in the employment of the crew leader pursuant to subsection 2:

      (a) The other person and not the crew leader is considered the employer; and

      (b) The other person is considered to have paid cash remuneration to the person performing the agricultural labor in an amount equal to the amount paid by the crew leader, either on behalf of the crew leader or on behalf of the other person.

      (Added to NRS by 1977, 831)

      NRS 612.060  “Employing unit” defined.

      1.  “Employing unit” means any individual or type of organization, including any partnership, association, trust, estate, joint-stock company, insurance company, or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee, or successor thereof, or the legal representative of a deceased person, which has or subsequent to January 1, 1936, had in its employ one or more individuals performing services for it within this State.

      2.  All individuals performing services within this State for any employing unit which maintains two or more separate establishments within this State shall be deemed to be employed by a single employing unit for all the purposes of this chapter.

      3.  Each individual employed to perform or to assist in performing the work of any agent or employee of any employing unit shall be deemed to be employed by such employing unit for all the purposes of this chapter, whether such individual was hired or paid directly by such employing unit or by such agent or employee, provided the employing unit had actual or constructive knowledge of the work.

      [2:129:1937; renumbered 2.7:129:1937, 1945, 299; 1943 NCL § 2825.02]

      NRS 612.065  “Employment” defined.  Subject to the provisions of NRS 612.070 to 612.145, inclusive, “employment” means service, including service in interstate commerce, performed for wages or under any contract of hire, written or oral, express or implied.

      [Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253, 474; renumbered 2.9:129:1937 and A 1955, 698]—(NRS A 2001, 1460)

      NRS 612.070  “Employment”: Services included.  “Employment” includes:

      1.  A person’s entire service, performed within or both within and without this State if:

      (a) The service is localized in this State;

      (b) The service is not localized in any state but some of the service is performed in this State and:

             (1) The base of operations, or, if there is no base of operations, then the place from which such service is directed or controlled, is in this State; or

             (2) The base of operations or place from which such service is directed or controlled is not in any state in which some part of the service is performed, but the person’s residence is in this State; or

      (c) The service is that of a person who is a citizen of the United States, and is performed outside the United States, except Canada, after December 31, 1971, in the employ of an American employing unit (other than service that is deemed “employment” under the provisions of paragraph (a) or (b) of subsection 1 or similar provisions of the law of another state), if:

             (1) The employer’s principal place of business in the United States is located in this State; or

             (2) The employer has no place of business in the United States, but:

                   (I) The employer is a natural person who is a resident of this State;

                   (II) The employer is a corporation which is organized under the laws of this State; or

                   (III) The employer is a partnership or a trust and the number of the partners or trustees who are residents of this State is greater than the number who are residents of any one other state; or

             (3) None of the criteria of subparagraphs (1) and (2) of paragraph (c) is met but the employer has elected coverage in this State or, the employer having failed to elect coverage in any state, the employee has filed a claim for benefits, based on such service, under the law of this State.

      2.  Services performed by an officer or member of the crew of an American vessel or American aircraft on or in connection with such vessel or aircraft, if the operating office, from which the operations of such vessel or aircraft operating within, or within and without, the United States are ordinarily and regularly supervised, managed, directed and controlled, is within this State.

Ê In addition to any other provisions of this section, service is required to be covered under this chapter, if with respect to such service a tax is required to be paid under any federal law imposing a tax against which credit may be taken for contributions required to be paid into a state unemployment fund, or if such service is required to be covered as a condition for full tax credit against the tax imposed by the Federal Unemployment Tax Act.

      [Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253, 474; renumbered 2.9:129:1937 and A 1955, 698]—(NRS A 1971, 1355; 1973, 1355; 1977, 829)

      NRS 612.075  “Employment”: Services performed entirely outside State by resident; election; approval by Administrator.  Services not covered under NRS 612.070 and performed entirely without this State, with respect to no part of which contributions are required and paid under an unemployment compensation law of any other state or the Federal Government, shall be deemed to be employment subject to this chapter if the person performing the services is a resident of this State and the Administrator approves the election of the employing unit for which the services are performed that the entire service of the person shall be deemed to be employment subject to this chapter.

      [Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A 1955, 698]—(NRS A 1993, 1804)

      NRS 612.080  “Employment”: Services deemed localized within State.  Service shall be deemed to be localized within a state if:

      1.  The service is performed entirely within such state; or

      2.  The service is performed both within and without such state, but the service performed without such state is incidental to the individual’s service within the state; for example, is temporary or transitory in nature or consists of isolated transactions.

      [Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A 1955, 698]

      NRS 612.085  “Employment”: Services deemed employment unless specific facts shown.  Services performed by a person for wages shall be deemed to be employment subject to this chapter unless it is shown to the satisfaction of the Administrator that:

      1.  The person has been and will continue to be free from control or direction over the performance of the services, both under his or her contract of service and in fact;

      2.  The service is either outside the usual course of the business for which the service is performed or that the service is performed outside of all the places of business of the enterprises for which the service is performed; and

      3.  The service is performed in the course of an independently established trade, occupation, profession or business in which the person is customarily engaged, of the same nature as that involved in the contract of service.

      [Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A 1955, 698]—(NRS A 1993, 1804)

      NRS 612.090  “Employment”: Certain agricultural labor included.

      1.  “Employment” includes agricultural labor if:

      (a) The services are performed in the employ of a person who:

             (1) Paid cash wages of $20,000 or more during any calendar quarter of the current calendar year or preceding calendar year to persons employed in agricultural labor, including, without limitation, an alien described in subsection 4 without regard to whether the alien or the services performed by the alien are required to be covered by the Federal Unemployment Tax Act; or

             (2) Employed 10 or more persons in agricultural labor, including, without limitation, an alien described in subsection 4 without regard to whether the alien or the services performed by the alien are required to be covered by the Federal Unemployment Tax Act, some portion of the day for at least 20 days, each day being in a different calendar week, during the current calendar year or preceding calendar year whether or not the weeks were consecutive or the persons were employed at the same moment of time; and

      (b) The services are performed:

             (1) On a farm, in the employ of any person, in connection with cultivating the soil, or in connection with raising or harvesting any agricultural or horticultural commodity, including the raising, shearing, feeding, caring for, training and management of livestock, bees, poultry and fur-bearing animals and wildlife.

             (2) In the employ of the owner or tenant or other operator of a farm, in connection with the operation, management, conservation, improvement or maintenance of the farm and its tools and equipment, or in salvaging timber or clearing land of brush and other debris left by a hurricane, if the major part of the service is performed on a farm.

             (3) In connection with the production or harvesting of any commodity defined as an agricultural commodity in section 15(g) of the Agricultural Marketing Act, 12 U.S.C. § 1141j, or in connection with the ginning of cotton, or in connection with the operation or maintenance of ditches, canals, reservoirs or waterways, not owned or operated for profit, used exclusively for supplying and storing water for farming purposes.

             (4) Except as otherwise provided in subsection 2, in the employ of the operator of a farm in handling, planting, drying, packing, packaging, processing, freezing, grading, storing or delivering to storage or to market, or to a carrier for transportation to market, in its unmanufactured state, any agricultural or horticultural commodity, but only if the operator produced more than one-half of the commodity with respect to which such service is performed.

             (5) Except as otherwise provided in subsection 2, in the employ of a group of operators of farms, or a cooperative organization of which such operators are members, in the performance of service described in subparagraph (4), but only if such operators produced more than one-half of the commodity with respect to which such service is performed.

             (6) On a farm operated for profit although the service is not in the course of the employer’s trade or business.

      2.  The provisions of subparagraphs (4) and (5) of paragraph (b) of subsection 1 do not apply to service performed in connection with commercial canning or commercial freezing or in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption.

      3.  As used in this section, the term “farm” includes stock, dairy, poultry, fruit, fur-bearing animal and truck farms, plantations, ranches, nurseries, ranges, greenhouses or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards.

      4.  The provisions of paragraph (b) of subsection 1 do not apply to services performed by an alien admitted to the United States to perform agricultural labor pursuant to sections 214(c) and 101(a)(15)(H) of the Immigration and Nationality Act, 8 U.S.C. §§ 1184(c) and 1101(a)(15)(H)(ii)(a), respectively, unless the alien or the services are required to be covered by the Federal Unemployment Tax Act.

      [Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A 1955, 698]—(NRS A 1971, 1356; 1977, 830; 1999, 1218; 2009, 1193)

      NRS 612.095  “Employment”: Domestic service in private home excluded; exception.  “Employment” does not include domestic service in a private home unless the amount paid in cash wages by an employer or employing unit is $1,000 or more for service performed in any calendar quarter of the current calendar year or the preceding calendar year.

      [Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A 1955, 698]—(NRS A 1977, 832)

      NRS 612.100  “Employment”: Service on foreign vessel or aircraft outside United States excluded.  “Employment” shall not include service performed on or in connection with a foreign vessel or aircraft, if the employee is employed on and in connection with such vessel or aircraft when outside the United States.

      [Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A 1955, 698]—(NRS A 1971, 1357)

      NRS 612.105  “Employment”: Service performed in employ of relative excluded.  “Employment” does not include service performed by an individual in the employ of the individual’s son, daughter or spouse, and service performed by a child under the age of 18 years in the employ of the child’s father or mother.

      [Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A 1955, 698]—(NRS A 1973, 1356)

      NRS 612.110  “Employment”: Service for United States, another state or political subdivision excluded; exception.

      1.  “Employment” does not include service performed in the employ of any other state or its political subdivisions, or of the United States Government, or of an instrumentality of any other state or states or their political subdivisions or of the United States, except that if the Congress of the United States permits the states to require any instrumentality of the United States to make payment into an unemployment fund under a state unemployment compensation act, and to comply with state regulations thereunder, then, to the extent permitted by Congress, and from and after the date on which such permission becomes effective, all of the provisions of this chapter are applicable to the instrumentality and to services performed for the instrumentality in the same manner, to the same extent, and on the same terms as to all other employers, employing units, persons and services.

      2.  If this State is not certified by the Secretary of Labor under Section 3304 of the Internal Revenue Code of 1954 for any year, then the payments required from such instrumentalities and their workers with respect to that year must be refunded by the Administrator from the Unemployment Fund, without interest.

      [Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A 1955, 698]—(NRS A 1993, 1805)

      NRS 612.115  “Employment”: Service performed in employ of State or agency included; exceptions.

      1.  “Employment” includes service performed in the employ of this State, or of any political subdivision thereof, or of any instrumentality of this State or its political subdivisions which is owned by this State or one or more of its political subdivisions alone or in conjunction with one or more other states or political subdivisions thereof, which is excluded from the definition of “employment” by the provisions of 26 U.S.C. § 3306(c)(7), except service:

      (a) As an elected official;

      (b) As a member of a legislative body, or a member of the judiciary, of the State or a political subdivision;

      (c) As a member of the Nevada National Guard or Nevada Air National Guard;

      (d) In employment serving on a temporary basis in case of fire, storm, snow, earthquake, flood or similar emergency;

      (e) In a position which, pursuant to state law, is designated as a major nontenured policymaking or advisory position, or a policymaking or advisory position the performance of the duties of which ordinarily does not require more than 8 hours per week; or

      (f) By an inmate of a custodial or penal institution.

      2.  Every department of this State, and every political subdivision thereof, and each of the instrumentalities of this State and its political subdivisions, shall become an employer as provided in this chapter.

      3.  “Employment” does not include service performed:

      (a) In a facility conducted for the purpose of carrying out a program of rehabilitation for persons whose earning capacity is impaired by age or physical or mental deficiency or injury, or providing remunerative work for persons who, because of their impaired physical or mental capacity, cannot be readily absorbed in the competitive labor market by a person receiving such rehabilitation or remunerative work; or

      (b) As part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision thereof, by a person receiving such work relief or work training.

      [Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A 1955, 698]—(NRS A 1971, 1357; 1977, 832; 1991, 823)

      NRS 612.117  “Employment”: Service performed by patient in employ of hospital excluded.  “Employment” shall not include service performed in the employ of a hospital if such service is performed by a patient of the hospital.

      (Added to NRS by 1971, 1350)

      NRS 612.118  “Employment”: Service performed by student in program for work experience excluded.  “Employment” does not include service performed by a person who is enrolled at a nonprofit or public educational institution, which normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on, as a student in a full-time program, taken for credit at the institution, which combines academic instruction with work experience, if the service is an integral part of the program, and the institution has so certified to the employer. This section does not apply to service performed in a program established for or on behalf of an employer or group of employers.

      (Added to NRS by 1971, 1350; A 1983, 600)

      NRS 612.119  “Employment”: Service performed by student or spouse under school program for financial assistance to student excluded.  “Employment” does not include service performed in the employ of a school, college or university if the service is performed by:

      1.  A student who is enrolled and is regularly attending classes at the school, college or university.

      2.  The spouse of a student, if the spouse is advised at the time the spouse commences performing the service that the employment is provided under a program to provide financial assistance to the student by the school, college or university and the employment will not be covered by any program of unemployment compensation.

      (Added to NRS by 1971, 1350; A 1973, 597; 1977, 897)

      NRS 612.120  “Employment”: Service performed in employ of corporation or foundation organized and operated for religious, charitable, educational or scientific purposes or for prevention of cruelty to children or animals excluded.  “Employment” shall not include service performed in the employ of a corporation, community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, literary, hospital or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual except as provided in NRS 612.121.

      [Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A 1955, 698]—(NRS A 1971, 1357)

      NRS 612.121  “Employment”: Service performed in employ of charitable, religious or other nonprofit organization.

      1.  “Employment” includes service by a person in the employ of:

      (a) Corporations; or

      (b) Any community chest, fund or foundation organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or person, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office, only if the following conditions are met:

             (1) The service is excluded from “employment” as defined in the Federal Unemployment Tax Act solely by reason of 26 U.S.C. § 3306(c)(8).

             (2) The organization had four or more persons in employment for some portion of a day in each of 20 different weeks, whether or not such weeks were consecutive, within either the current or preceding calendar year, regardless of whether they were employed at the same moment of time.

      2.  For the purposes of subsection 1 the term “employment” does not apply to service performed:

      (a) In the employ of:

             (1) A church or convention or association of churches; or

             (2) An organization which is operated primarily for religious purposes and which is operated, supervised, controlled or principally supported by a church or convention or association of churches;

      (b) By a duly ordained, commissioned or licensed minister of a church in the exercise of his or her ministry or by a member of a religious order in the exercise of duties required by such order;

      (c) In a facility conducted for the purpose of carrying out a program of rehabilitation for persons whose earning capacity is impaired by age or physical or mental deficiency or injury or providing remunerative work for persons who because of their impaired physical or mental capacity cannot be readily absorbed in the competitive labor market by a person receiving such rehabilitation or remunerative work; or

      (d) As part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision thereof, by a person receiving such work relief or work training.

      (Added to NRS by 1971, 1351; A 1977, 833)

      NRS 612.123  “Employment”: Service performed in employ of Indian tribe included; exceptions.

      1.  “Employment” includes service performed in the employ of an Indian tribe, or of any political subdivision thereof, or of any subsidiary or business enterprise wholly owned by an Indian tribe alone or in conjunction with one or more other Indian tribes or political subdivisions thereof, which is excluded from the definition of “employment” by the provisions of 26 U.S.C. § 3306(c)(7), as amended, except service:

      (a) As an elected official;

      (b) As a council member or a member of the judiciary of a tribe or a political subdivision thereof;

      (c) In employment serving on a temporary basis in case of fire, storm, snow, earthquake, flood or similar emergency;

      (d) In a position which, pursuant to tribal law, is designated as a major nontenured policymaking or advisory position, or a policymaking or advisory position the performance of the duties of which ordinarily does not require more than 8 hours per week; or

      (e) By an inmate of a custodial or penal institution.

      2.  “Employment” does not include service performed:

      (a) In a facility conducted for the purpose of carrying out a program of rehabilitation for persons whose earning capacity is impaired by age or physical or mental deficiency or injury, or providing remunerative work for persons who, because of their impaired physical or mental capacity, cannot be readily absorbed in the competitive labor market, by a person receiving such rehabilitation or remunerative work; or

      (b) As part of an unemployment work-relief or work-training program assisted or financed in whole or in part by any federal agency or an agency of a state or political subdivision thereof, by a person receiving such work relief or work training.

      (Added to NRS by 2001, 1458)

      NRS 612.125  “Employment”: Service performed in employment covered by federal system for compensation of unemployed persons excluded; reciprocal agreements by Administrator.

      1.  “Employment” does not include service performed after June 30, 1939, in the employ of an employer as defined in the Railroad Unemployment Insurance Act (45 U.S.C. §§ 351 et seq.) and service with respect to which unemployment compensation is payable under any other unemployment compensation system established by an Act of Congress.

      2.  The Administrator shall enter into agreements with the proper agencies under such Act or Acts of Congress, which agreements must become effective 10 days after publication thereof in one or more newspapers of general circulation in this State, to provide reciprocal treatment to persons who have, after acquiring potential rights to benefits under this chapter, acquired rights to unemployment compensation under such Act or Acts of Congress, or who have, after acquiring potential rights to unemployment compensation under such Act or Acts of Congress, acquired rights to benefits under this chapter.

      [Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A 1955, 698]—(NRS A 1981, 96; 1993, 1805)

      NRS 612.130  “Employment”: Service by minor in delivery of newspapers excluded.  “Employment” shall not include service by an individual under the age of 18 years in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution.

      [Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A 1955, 698]

      NRS 612.133  “Employment”: Service by licensed real estate salesperson or broker excluded.  “Employment” shall not include services performed by a licensed real estate salesperson or licensed real estate broker who is employed as a salesperson or associate broker by another licensed real estate broker, whether such services are performed for such employer or for a third person, if such services are performed for remuneration solely by way of commission.

      (Added to NRS by 1957, 59)

      NRS 612.135  “Employment”: Service by lessees engaged in mining excluded.  “Employment” shall not include service performed by lessees engaged in mining under lease agreements unless the individual lease agreement or the practice in actual operations under such agreement is such as would constitute the lessees employees of the lessor at common law.

      [Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A 1955, 698]

      NRS 612.140  “Employment”: Domestic service in employ of college fraternity or sorority excluded; exception.  “Employment” does not include domestic service performed in the employ of a local chapter of a college fraternity or sorority unless the amount paid in cash wages by an employer or employing unit is $1,000 or more for service performed during any calendar quarter of the current calendar year or the preceding calendar year.

      [Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A 1955, 698]—(NRS A 1971, 1364; 1977, 834)

      NRS 612.142  “Employment”: Services as agent-driver, commission-driver or solicitor of orders included; exceptions.

      1.  “Employment” means any service performed:

      (a) As an agent-driver or commission-driver engaged in distributing meat products, vegetable products, fruit products, bakery products, beverage (other than milk) or laundry or dry-cleaning services, for the principal of the agent-driver or commission-driver, as applicable.

      (b) As a traveling or city salesperson, other than as an agent-driver or commission-driver, engaged upon a full-time basis in the solicitation on behalf of, and the transmission to, the principal of the traveling or city salesperson, as applicable (except for sideline sales activities on behalf of some other person) of orders from wholesalers, retailers, contractors or operators of hotels, restaurants or other similar establishments for merchandise for resale or supplies for use in their business operations.

      2.  For purposes of this section, the term “employment” includes services described in subsection 1 performed after December 31, 1971, only if:

      (a) The contract of service contemplates that substantially all of the services are to be performed personally by such individual;

      (b) The individual does not have a substantial investment in facilities used in connection with the performance of the services (other than in facilities for transportation); and

      (c) The services are not in the nature of a single transaction that is not part of a continuing relationship with the person for whom the services are performed.

      (Added to NRS by 1971, 1350)

      NRS 612.144  “Employment”: Services performed by person selling or soliciting the sale of products in certain circumstances excluded.

      1.  “Employment” does not include services performed by a person who:

      (a) Directly sells or solicits the sale of products, in person or by telephone:

             (1) On the basis of a deposit, commission, purchase for resale or similar arrangement specified by the Administrator by regulation, if the products are to be resold to another person in his or her home or place other than a retail store; or

             (2) To another person from his or her home or place other than a retail store;

      (b) Receives compensation or remuneration based on his or her sales or the services the person performs for customers rather than for the number of hours that the person works; and

      (c) Performs pursuant to a written agreement with the person for whom the services are performed which provides that the person who performs the services is not an employee for the purposes of this chapter.

      2.  As used in this section, “product” means a tangible good or an intangible service, or both.

      (Added to NRS by 1983, 600; A 1993, 1805; 1997, 161)

      NRS 612.145  “Employment”: Service performed during half or more of pay period determined by nature of entire service.  If the services performed during one-half or more of any pay period by an individual for the employing unit constitute employment, all the services of such individual for such period shall be deemed to be employment; but if the services performed during more than one-half of any such period by an individual for the employing unit do not constitute employment then none of the services of such individual for such period shall be deemed to be employment.

      [Part 2:129:1937; renumbered in error 2.19:129:1937, 1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A 1955, 698]

      NRS 612.155  “Employment office” defined.  “Employment office” means a free public employment office or branch thereof, operated by this State or maintained as a part of a state-controlled system of public employment offices.

      [2:129:1937; renumbered 2.10:129:1937, 1945, 299; 1943 NCL § 2825.02]

      NRS 612.165  “Fund” defined.  “Fund” means the Unemployment Compensation Fund established by this chapter, to which all contributions, other than special bond contributions, as defined in NRS 612.6116, or payments in lieu of contributions, are required to be deposited and from which all benefits provided under this chapter shall be paid and from which the principal due on a bond which is attributable to the payment of benefits under Title XII of the Social Security Act, 42 U.S.C. §§ 1321 et seq., as amended, or which is attributable to the repayment of the principal of a federal advance, in each case, exclusive of interest on the bond or bond administrative expenses, as defined in NRS 612.6108, may be paid.

      [2:129:1937; renumbered 2.11:129:1937, 1945, 299; 1943 NCL § 2825.02]—(NRS A 1971, 1364; 2013, 2649)

      NRS 612.167  “Hospital” defined.  “Hospital” means an institution which has been licensed, certified or approved by the Division of Public and Behavioral Health of the Department of Health and Human Services.

      (Added to NRS by 1971, 1353; A 1973, 1406)

      NRS 612.168  “Indian tribe” defined.  “Indian tribe” has the meaning ascribed to it in 26 U.S.C. § 3306(u), as amended.

      (Added to NRS by 2001, 1458)

      NRS 612.169  “Institution of higher education” defined.  “Institution of higher education” means an educational institution which:

      1.  Admits as regular students only persons having a certificate of graduation from a high school or the recognized equivalent of such a certificate;

      2.  Is legally authorized within this State to provide a program of education beyond high school;

      3.  Provides an educational program for which it awards a Bachelor’s or higher degree, or provides a program which is acceptable for full credit toward such a degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and

      4.  Is a public or other nonprofit institution.

Ê For the purposes of this section, all colleges and universities of this State are institutions of higher education.

      (Added to NRS by 1971, 1353; A 1977, 834)

      NRS 612.170  “Insured worker” defined.  An “insured worker” is one who has been paid wages within his or her base period, from employers, in an amount sufficient to qualify for benefits.

      [2.19:129:1937; added 1951, 339]—(NRS A 1971, 749)

      NRS 612.175  “Signature” defined.

      1.  “Signature” means the signature of the State Treasurer and the countersignature of the Administrator or his or her duly authorized agent for that purpose.

      2.  Particularly, but without limitation, “signature,” in NRS 612.583 to 612.600, inclusive, means and shall be deemed to mean not only the handwritten signature or countersignature of such officers or agent but also their facsimile signatures when stamped upon such warrants as are referred to in this chapter.

      [9 1/2:129:1937; added 1939, 12; A 1949, 257; 1943 NCL § 2825.09 1/2]—(NRS A 1993, 1806)

      NRS 612.180  “State” defined.  “State” includes, in addition to the states of the United States of America, the District of Columbia, the Commonwealth of Puerto Rico and the Virgin Islands.

      [2:129:1937; renumbered 2.12:129:1937, 1945, 299; 1943 NCL § 2825.02]—(NRS A 1960, 121; 1971, 1358; 1977, 834)

      NRS 612.185  “Unemployed” defined; regulations by Administrator; exceptions.

      1.  A person shall be deemed “unemployed” in any week during which the person performs no services and with respect to which no remuneration is payable to the person or in any week of less than full-time work if the remuneration payable to the person with respect to such week is less than the person’s weekly benefit amount if the person has no dependents or less than the person’s augmented weekly benefit amount if the person has dependents.

      2.  The Administrator shall adopt regulations applicable to unemployed persons, making such distinctions in the procedures as to total unemployment, partial unemployment of persons who were totally unemployed, partial unemployment of persons who retain their regular employment and other forms of part-time work, as the Administrator deems necessary.

      3.  No person shall be deemed to be unemployed in any week in which the person:

      (a) Is self-employed;

      (b) Receives benefits for a temporary total disability or a temporary partial disability pursuant to chapters 616A to 616D, inclusive, or 617 of NRS; or

      (c) Receives money for rehabilitative services pursuant to chapters 616A to 616D, inclusive, or 617 of NRS.

      [2:129:1937; renumbered 2.13:129:1937, 1945, 299; A 1949, 257; 1951, 339; 1955, 698]—(NRS A 1957, 754; 1985, 802; 1993, 533, 1806; 1995, 530)

      NRS 612.190  “Wages” defined.

      1.  “Wages” means:

      (a) All remuneration paid for personal services, including commissions and bonuses and the cash value of all remuneration payable in any medium other than cash; and

      (b) Income from tips reported by an employee to his or her employer pursuant to 26 U.S.C. § 6053(a). For the purposes of determining income from tips:

             (1) Such reports may not be amended.

             (2) Tips reported after the 10th day of the month following the calendar month in which they were received may not be included or used in any claim for benefits.

      2.  The reasonable cash value of remuneration payable in any medium other than cash must be estimated and determined in accordance with regulations adopted by the Administrator. To determine insured status only, back pay awards must be allocated to the quarters with respect to which they were paid.

      3.  “Wages” does not include:

      (a) The amount of any payment made, including any amount paid by an employing unit for insurance or annuities, or into a fund, to provide for any such payment, to or on behalf of a person or any dependents of the person under a plan or system established by an employing unit which makes provision generally for persons performing service for it, or for those persons generally and their dependents, or for a class or classes of those persons, or for a class or classes of those persons and their dependents, on account of:

             (1) Retirement;

             (2) Sickness or accident disability;

             (3) Medical or hospitalization expenses in connection with sickness or accident disability; or

             (4) Death.

      (b) The amount of any payment made by an employing unit to a person performing service for it, including any amount paid by an employing unit for insurance or annuities, or into a fund, to provide for any such payment, on account of retirement.

      (c) The amount of any payment on account of sickness or accident disability, or medical or hospitalization expenses in connection with sickness or accident disability by an employing unit to or on behalf of a person performing services for it after the expiration of 6 calendar months following the last calendar month in which the person performed services for the employing unit.

      (d) The amount of any payment made by an employing unit to or on behalf of a person performing services for it or a beneficiary of the person:

             (1) From or to a trust described in Section 401(a) which is exempt from tax under Section 501(a) of the Internal Revenue Code of 1954 at the time of the payment unless the payment is made to a person performing services for the trust as remuneration for such services and not as a beneficiary of the trust; or

             (2) Under or to an annuity plan which, at the time of the payment, meets the requirements of Section 401(a)(3), (4), (5) and (6) of the Internal Revenue Code of 1954.

      (e) The payment by an employing unit, without deduction from the remuneration of the person in its employ, of the tax imposed upon a person in its employ, under Section 3101 of the Internal Revenue Code of 1954 with respect to services performed for the employing unit.

      (f) Remuneration paid in any medium other than cash to any person who performs agricultural labor or to a person for service not in the course of the employing unit’s trade or business.

      (g) The amount of any payment, other than vacation or sick pay, made to a person after the month in which the person attains the age of 65, if the person did not perform services for the employing unit in the period for which the payment is made.

      [2:129:1937; renumbered 2.14:129:137, 1945, 299; A 1947, 299; 1949, 257; 1955, 698]—(NRS A 1957, 513; 1977, 835; 1983, 1954; 1991, 2388; 1993, 1806)

      NRS 612.195  “Week” defined.  “Week” means such period of 7 consecutive calendar days as the Administrator may by regulations prescribe.

      [2:129:1937; renumbered 2.15:129:1937, 1945, 299; 1943 NCL § 2825.02]—(NRS A 1993, 1807)

      NRS 612.200  “Weekly benefit amount” defined.  An individual’s “weekly benefit amount” means the amount of benefit the individual would be entitled to receive for 1 week of total unemployment.

      [2:129:1937; renumbered 2.16:129:1937, 1945, 299; 1943 NCL § 2825.02]

ADMINISTRATION

      NRS 612.210  Unemployment Compensation Service and State Employment Service created within Employment Security Division of Department of Employment, Training and Rehabilitation.  Repealed. (See chapter 36, Statutes of Nevada 2013, at page 101.)

 

      NRS 612.215  Administrator: Appointment; classification; administrative authority; other employment prohibited; exception.

      1.  The Division is administered by a full-time salaried Administrator, who is appointed by the Director of the Department of Employment, Training and Rehabilitation and who serves at the pleasure of the Director.

      2.  The Administrator:

      (a) Is in the unclassified service of the State.

      (b) Has full administrative authority with respect to the operation and functions of the Division.

      (c) Except as otherwise provided in NRS 284.143, shall devote his or her entire time and attention to the business of his or her office and shall not pursue any other business or occupation or hold any other office of profit.

      [3:59:1941; 1931 NCL § 2825.25b] + [16:295:1953; A 1955, 465]—(NRS A 1967, 1502; 1971, 1441; 1981, 1284; 1993, 1808; 1995, 2317; 2013, 96)

      NRS 612.220  General powers and duties of Administrator.  The Administrator:

      1.  Shall administer this chapter.

      2.  Has power and authority to adopt, amend or rescind such rules and regulations, to employ, in accordance with the provisions of this chapter, such persons, make such expenditures, require such reports, make such investigations, and take such other action as the Administrator deems necessary or suitable to that end.

      3.  Shall determine his or her own organization and methods of procedure for the Division in accordance with the provisions of this chapter.

      [Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1977, 1389; 1993, 1808)

      NRS 612.225  Official seal of Administrator; judicial notice.  The Administrator shall have an official seal which must be judicially noticed.

      [Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1993, 1808)

      NRS 612.227  Lease-purchase agreements for purchase of office buildings and land; assurances by State of Nevada.

      1.  The Administrator, subject to the provisions of this section, may enter into lease-purchase agreements with any persons, corporations, associations or partnerships for the purchase of office buildings and the land upon which the buildings are located. Rentals to the lessor must be paid by the Division, or any agency which may hereafter absorb the employment security program.

      2.  The Administrator may take title in the name of the State of Nevada to premises which are the subject of such a lease-purchase agreement upon fulfillment of the terms of the agreement.

      3.  All lease-purchase agreements heretofore entered into by the Administrator are hereby ratified, confirmed and adopted.

      4.  The State of Nevada hereby assures the Employment and Training Administration of the United States Department of Labor that upon the amortization of the costs of any building and premises heretofore or hereafter purchased or agreed to be purchased for the use of the Division pursuant to any lease-purchase agreement, the Division may continue to occupy the building without the payment of rent, and will be assessed only the reasonable cost of operation and maintenance of the building.

      5.  If it becomes necessary for the Division to be moved from any such building after it has been purchased through the amortization of the cost thereof, the State of Nevada hereby gives assurance that other substantially similar space will be furnished to the Division without further payments by the Division or the Employment and Training Administration of the United States Department of Labor, other than payment of the reasonable cost of operation and maintenance thereof.

      6.  If it becomes necessary for the Division to be moved from any such building before the cost thereof has been completely amortized, the State of Nevada hereby gives assurance that credit will be allowed for the amount of money granted to the Division by the Employment and Training Administration of the United States Department of Labor for the partial amortization of the building to the end that money granted by the Employment and Training Administration for the use of substantially similar space will not exceed the amount which the Division would have been obligated to pay if it had remained in the premises.

      (Added to NRS by 1960, 348; A 1961, 9; 1973, 1356; 1977, 897; 1993, 1808)

      NRS 612.230  Personnel of Division: Selection; classification; compensation; duties; stipends for educational leave.

      1.  For the purpose of insuring the impartial selection of personnel on the basis of merit, the Administrator shall fill all positions in the Division, except the post of Administrator, from registers prepared by the Division of Human Resource Management of the Department of Administration, in conformity with such rules, regulations and classification and compensation plans relating to the selection of personnel as may be adopted or prescribed by the Administrator.

      2.  The Administrator shall select all personnel either from the first five candidates on the eligible lists as provided in this chapter, or from the highest rating candidate within a radius of 60 miles of the place in which the duties of the position will be performed. The Administrator may fix the compensation and prescribe the duties and powers of such personnel, including such officers, accountants, attorneys, experts, and other persons as may be necessary in the performance of the duties under this chapter, and may delegate to any such person such power and authority as the Administrator deems reasonable and proper for its effective administration.

      3.  The Administrator shall classify positions under this chapter and shall establish salary schedules and minimum personnel standards for the positions so classified. The Administrator shall devise and establish fair and reasonable regulations governing promotions, demotions and terminations for cause in accordance with such established personnel practices as will tend to promote the morale and welfare of the organization.

      4.  The Administrator may grant educational leave stipends to officers and employees of the Division if all of the cost of the educational leave stipends may be paid from money of the Federal Government.

      [Part 4:59:1941; A 1945, 119; 1955, 518] + [5:59:1941; A 1945, 119; 1955, 518]—(NRS A 1960, 409; 1963, 1070; 1965, 256; 1971, 571; 1975, 348; 1981, 1687; 1983, 643; 1985, 441; 1993, 1809)

      NRS 612.235  Biennial report of Administrator.

      1.  Not later than December 1, 1956, and December 1 of every second year thereafter, the Administrator shall submit to the Governor a report covering the administration and operation of this chapter during the preceding biennium and shall make such recommendations for amendment to this chapter as the Administrator deems proper.

      2.  Such reports must include a balance sheet of the money in the Fund, in which there must be provided, if possible, a reserve against the liability in future years to pay benefits in excess of the then current contributions, which reserves must be set up by the Administrator in accordance with accepted actuarial principles on the basis of statistics or employment business activity and other relevant factors for the longest possible period.

      [Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1993, 1810)

      NRS 612.240  Regulations for internal management.  Regulations for the internal management of the Division which do not affect private rights or procedures available to the public may be adopted, amended or rescinded by the Administrator and become effective in the manner and at the time prescribed by the Administrator.

      [Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1977, 1389; 1981, 96; 1983, 462; 1993, 1810)

      NRS 612.245  Administrative determinations: Whether employing unit constitutes employer; whether service constitutes employment; whether substantially common ownership, management or control exists; appeal.

      1.  The Administrator may, upon his or her own motion or upon application of an employing unit, and after notice and opportunity for the employing unit to submit facts, make determinations with respect to whether an employing unit constitutes an employer and whether services performed for or in connection with the business of an employing unit constitute employment for that employing unit.

      2.  The Administrator may, upon his or her own motion or upon the application of an employing unit, make a determination that substantially common ownership, management or control exists between any two or more employers.

      3.  Appeal from any such determination may be taken in the manner prescribed by this chapter for the appeal of determinations respecting benefits.

      4.  A determination of the Administrator which has not been appealed, or of the Appeal Tribunal, the Board of Review or the district court on appeal, together with the record, may be introduced in any proceeding involving a claim for benefits, and is conclusive as to the facts and the determination, unless the claimant introduces substantial evidence controverting a material fact so found.

      [Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1969, 312; 1981, 394; 1993, 1810; 2005, 445)

      NRS 612.250  Administrative determinations: Establishment of rates of contribution based upon experience; appeal.

      1.  The Administrator, upon his or her own motion or upon application of an employer made within 15 days after notice of benefits charged to the employer’s experience rating record or of the establishment of the employer’s contribution rate, may, after notice and opportunity for the employer to submit facts, make determinations with respect to all matters pertinent to the establishment of a rate of contribution based upon experience. No employer may be permitted to contest under this section the chargeability of benefits based on a determination made pursuant to NRS 612.450 to 612.530, inclusive, except for the reason that services included in the determination were not performed for the employer or that there is error in the amount of wages included therein.

      2.  Appeal from any such determination may be taken in the manner prescribed by this chapter for the appeal of determinations respecting benefits.

      [Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1969, 312; 1981, 395; 1993, 1810)

      NRS 612.255  Administrator to print and distribute law, rules, regulations, reports and other material.  The Administrator shall cause to be printed for distribution to the public the text of this chapter, his or her regulations and general and special rules, his or her reports to the Governor, and any other material the Administrator deems relevant and suitable, and shall furnish the same to any person upon application therefor.

      [Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1993, 1811)

      NRS 612.260  Records and reports of employing units: Inspection; destruction.

      1.  Each employing unit shall keep true and accurate work records, containing such information as the Administrator may prescribe. Such records must be open to inspection and may be copied by the Administrator or the Administrator’s authorized representatives or the Department of Taxation at any reasonable time and as often as may be necessary.

      2.  The Administrator, the Board of Review, or any Appeal Tribunal may require from any employing unit any sworn or unsworn reports, with respect to persons employed by it, which the Administrator or the Board of Review deems necessary for the effective administration of this chapter.

      3.  Except as limited by this subsection, the Administrator may:

      (a) Destroy any letter of the Division and any form, benefit determination or redetermination, ruling, employer’s status or contribution report, wage slip report, claim record, wage list or any auxiliary computer file related thereto at the expiration of 4 years after the record was originated or filed with the Division; or

      (b) Destroy such records at any time after having microfilmed them in the manner and on film or paper that complies with the minimum standards of quality approved for such microfilmed records by the American National Standards Institute. The microfilmed records must be retained for not less than 4 years.

Ê This subsection does not apply to records pertaining to grants, accounts or expenditures for administration, or to the records of the Unemployment Compensation Administration Fund.

      [Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1971, 749; 1981, 395; 1993, 1811; 2011, 28; 2013, 96)

      NRS 612.265  Disclosure of information by Division; duty of private carriers of industrial insurance to provide certain information to Administrator; penalty for improper disclosure of certain information. [Effective through December 31, 2013.]

      1.  Except as otherwise provided in this section and NRS 239.0115, information obtained from any employing unit or person pursuant to the administration of this chapter and any determination as to the benefit rights of any person is confidential and may not be disclosed or be open to public inspection in any manner which would reveal the person’s or employing unit’s identity.

      2.  Any claimant or a legal representative of a claimant is entitled to information from the records of the Division, to the extent necessary for the proper presentation of the claimant’s claim in any proceeding pursuant to this chapter. A claimant or an employing unit is not entitled to information from the records of the Division for any other purpose.

      3.  Subject to such restrictions as the Administrator may by regulation prescribe, the information obtained by the Division may be made available to:

      (a) Any agency of this or any other state or any federal agency charged with the administration or enforcement of laws relating to unemployment compensation, public assistance, workers’ compensation or labor and industrial relations, or the maintenance of a system of public employment offices;

      (b) Any state or local agency for the enforcement of child support;

      (c) The Internal Revenue Service of the Department of the Treasury;

      (d) The Department of Taxation; and

      (e) The State Contractors’ Board in the performance of its duties to enforce the provisions of chapter 624 of NRS.

Ê Information obtained in connection with the administration of the Division may be made available to persons or agencies for purposes appropriate to the operation of a public employment service or a public assistance program.

      4.  Upon written request made by a public officer of a local government, the Administrator shall furnish from the records of the Division the name, address and place of employment of any person listed in the records of employment of the Division. The request must set forth the social security number of the person about whom the request is made and contain a statement signed by the proper authority of the local government certifying that the request is made to allow the proper authority to enforce a law to recover a debt or obligation owed to the local government. Except as otherwise provided in NRS 239.0115, the information obtained by the local government is confidential and may not be used or disclosed for any purpose other than the collection of a debt or obligation owed to that local government. The Administrator may charge a reasonable fee for the cost of providing the requested information.

      5.  The Administrator may publish or otherwise provide information on the names of employers, their addresses, their type or class of business or industry, and the approximate number of employees employed by each such employer, if the information released will assist unemployed persons to obtain employment or will be generally useful in developing and diversifying the economic interests of this State. Upon request by a state agency which is able to demonstrate that its intended use of the information will benefit the residents of this State, the Administrator may, in addition to the information listed in this subsection, disclose the number of employees employed by each employer and the total wages paid by each employer. The Administrator may charge a fee to cover the actual costs of any administrative expenses relating to the disclosure of this information to a state agency. The Administrator may require the state agency to certify in writing that the agency will take all actions necessary to maintain the confidentiality of the information and prevent its unauthorized disclosure.

      6.  Upon request therefor, the Administrator shall furnish to any agency of the United States charged with the administration of public works or assistance through public employment, and may furnish to any state agency similarly charged, the name, address, ordinary occupation and employment status of each recipient of benefits and the recipient’s rights to further benefits pursuant to this chapter.

      7.  To further a current criminal investigation, the chief executive officer of any law enforcement agency of this State may submit a written request to the Administrator that the Administrator furnish, from the records of the Division, the name, address and place of employment of any person listed in the records of employment of the Division. The request must set forth the social security number of the person about whom the request is made and contain a statement signed by the chief executive officer certifying that the request is made to further a criminal investigation currently being conducted by the agency. Upon receipt of such a request, the Administrator shall furnish the information requested. The Administrator may charge a fee to cover the actual costs of any related administrative expenses.

      8.  In addition to the provisions of subsection 5, the Administrator shall provide lists containing the names and addresses of employers, and information regarding the wages paid by each employer to the Department of Taxation, upon request, for use in verifying returns for the taxes imposed pursuant to chapters 363A and 363B of NRS. The Administrator may charge a fee to cover the actual costs of any related administrative expenses.

      9.  A private carrier that provides industrial insurance in this State shall submit to the Administrator a list containing the name of each person who received benefits pursuant to chapters 616A to 616D, inclusive, or chapter 617 of NRS during the preceding month and request that the Administrator compare the information so provided with the records of the Division regarding persons claiming benefits pursuant to this chapter for the same period. The information submitted by the private carrier must be in a form determined by the Administrator and must contain the social security number of each such person. Upon receipt of the request, the Administrator shall make such a comparison and, if it appears from the information submitted that a person is simultaneously claiming benefits under this chapter and under chapters 616A to 616D, inclusive, or chapter 617 of NRS, the Administrator shall notify the Attorney General or any other appropriate law enforcement agency. The Administrator shall charge a fee to cover the actual costs of any related administrative expenses.

      10.  The Administrator may request the Comptroller of the Currency of the United States to cause an examination of the correctness of any return or report of any national banking association rendered pursuant to the provisions of this chapter, and may in connection with the request transmit any such report or return to the Comptroller of the Currency of the United States as provided in section 3305(c) of the Internal Revenue Code of 1954.

      11.  If any employee or member of the Board of Review, the Administrator or any employee of the Administrator, in violation of the provisions of this section, discloses information obtained from any employing unit or person in the administration of this chapter, or if any person who has obtained a list of applicants for work, or of claimants or recipients of benefits pursuant to this chapter uses or permits the use of the list for any political purpose, he or she is guilty of a gross misdemeanor.

      12.  All letters, reports or communications of any kind, oral or written, from the employer or employee to each other or to the Division or any of its agents, representatives or employees are privileged and must not be the subject matter or basis for any lawsuit if the letter, report or communication is written, sent, delivered or prepared pursuant to the requirements of this chapter.

      [Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1965, 115; 1967, 627; 1971, 749; 1983, 409, 858; 1987, 1463; 1989, 1170; 1991, 351, 2464, 2466; 1993, 534, 624, 657, 803, 1811; 1995, 579, 1580, 1997; 1997, 579; 1999, 1756; 2003, 20th Special Session, 214; 2007, 2123; 2013, 96)

      NRS 612.265  Disclosure of information by Division; duty of private carriers of industrial insurance to provide certain information to Administrator; penalty for improper disclosure of certain information. [Effective January 1, 2014.]

      1.  Except as otherwise provided in this section and NRS 239.0115 and 612.642, information obtained from any employing unit or person pursuant to the administration of this chapter and any determination as to the benefit rights of any person is confidential and may not be disclosed or be open to public inspection in any manner which would reveal the person’s or employing unit’s identity.

      2.  Any claimant or a legal representative of a claimant is entitled to information from the records of the Division, to the extent necessary for the proper presentation of the claimant’s claim in any proceeding pursuant to this chapter. A claimant or an employing unit is not entitled to information from the records of the Division for any other purpose.

      3.  Subject to such restrictions as the Administrator may by regulation prescribe, the information obtained by the Division may be made available to:

      (a) Any agency of this or any other state or any federal agency charged with the administration or enforcement of laws relating to unemployment compensation, public assistance, workers’ compensation or labor and industrial relations, or the maintenance of a system of public employment offices;

      (b) Any state or local agency for the enforcement of child support;

      (c) The Internal Revenue Service of the Department of the Treasury;

      (d) The Department of Taxation; and

      (e) The State Contractors’ Board in the performance of its duties to enforce the provisions of chapter 624 of NRS.

Ê Information obtained in connection with the administration of the Division may be made available to persons or agencies for purposes appropriate to the operation of a public employment service or a public assistance program.

      4.  Upon written request made by a public officer of a local government, the Administrator shall furnish from the records of the Division the name, address and place of employment of any person listed in the records of employment of the Division. The request must set forth the social security number of the person about whom the request is made and contain a statement signed by the proper authority of the local government certifying that the request is made to allow the proper authority to enforce a law to recover a debt or obligation owed to the local government. Except as otherwise provided in NRS 239.0115, the information obtained by the local government is confidential and may not be used or disclosed for any purpose other than the collection of a debt or obligation owed to that local government. The Administrator may charge a reasonable fee for the cost of providing the requested information.

      5.  The Administrator may publish or otherwise provide information on the names of employers, their addresses, their type or class of business or industry, and the approximate number of employees employed by each such employer, if the information released will assist unemployed persons to obtain employment or will be generally useful in developing and diversifying the economic interests of this State. Upon request by a state agency which is able to demonstrate that its intended use of the information will benefit the residents of this State, the Administrator may, in addition to the information listed in this subsection, disclose the number of employees employed by each employer and the total wages paid by each employer. The Administrator may charge a fee to cover the actual costs of any administrative expenses relating to the disclosure of this information to a state agency. The Administrator may require the state agency to certify in writing that the agency will take all actions necessary to maintain the confidentiality of the information and prevent its unauthorized disclosure.

      6.  Upon request therefor, the Administrator shall furnish to any agency of the United States charged with the administration of public works or assistance through public employment, and may furnish to any state agency similarly charged, the name, address, ordinary occupation and employment status of each recipient of benefits and the recipient’s rights to further benefits pursuant to this chapter.

      7.  To further a current criminal investigation, the chief executive officer of any law enforcement agency of this State may submit a written request to the Administrator that the Administrator furnish, from the records of the Division, the name, address and place of employment of any person listed in the records of employment of the Division. The request must set forth the social security number of the person about whom the request is made and contain a statement signed by the chief executive officer certifying that the request is made to further a criminal investigation currently being conducted by the agency. Upon receipt of such a request, the Administrator shall furnish the information requested. The Administrator may charge a fee to cover the actual costs of any related administrative expenses.

      8.  In addition to the provisions of subsection 5, the Administrator shall provide lists containing the names and addresses of employers, and information regarding the wages paid by each employer to the Department of Taxation, upon request, for use in verifying returns for the taxes imposed pursuant to chapters 363A and 363B of NRS. The Administrator may charge a fee to cover the actual costs of any related administrative expenses.

      9.  A private carrier that provides industrial insurance in this State shall submit to the Administrator a list containing the name of each person who received benefits pursuant to chapters 616A to 616D, inclusive, or chapter 617 of NRS during the preceding month and request that the Administrator compare the information so provided with the records of the Division regarding persons claiming benefits pursuant to this chapter for the same period. The information submitted by the private carrier must be in a form determined by the Administrator and must contain the social security number of each such person. Upon receipt of the request, the Administrator shall make such a comparison and, if it appears from the information submitted that a person is simultaneously claiming benefits under this chapter and under chapters 616A to 616D, inclusive, or chapter 617 of NRS, the Administrator shall notify the Attorney General or any other appropriate law enforcement agency. The Administrator shall charge a fee to cover the actual costs of any related administrative expenses.

      10.  The Administrator may request the Comptroller of the Currency of the United States to cause an examination of the correctness of any return or report of any national banking association rendered pursuant to the provisions of this chapter, and may in connection with the request transmit any such report or return to the Comptroller of the Currency of the United States as provided in section 3305(c) of the Internal Revenue Code of 1954.

      11.  If any employee or member of the Board of Review, the Administrator or any employee of the Administrator, in violation of the provisions of this section, discloses information obtained from any employing unit or person in the administration of this chapter, or if any person who has obtained a list of applicants for work, or of claimants or recipients of benefits pursuant to this chapter uses or permits the use of the list for any political purpose, he or she is guilty of a gross misdemeanor.

      12.  All letters, reports or communications of any kind, oral or written, from the employer or employee to each other or to the Division or any of its agents, representatives or employees are privileged and must not be the subject matter or basis for any lawsuit if the letter, report or communication is written, sent, delivered or prepared pursuant to the requirements of this chapter.

      [Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1965, 115; 1967, 627; 1971, 749; 1983, 409, 858; 1987, 1463; 1989, 1170; 1991, 351, 2464, 2466; 1993, 534, 624, 657, 803, 1811; 1995, 579, 1580, 1997; 1997, 579; 1999, 1756; 2003, 20th Special Session, 214; 2007, 2123; 2013, 96, 2210, effective January 1, 2014)

      NRS 612.270  Depositions; subpoenas; payment of witnesses.

      1.  In the discharge of the duties imposed by this chapter, the Administrator, an Appeal Tribunal created by this chapter, the members of the Board of Review and any authorized representatives of any of them may:

      (a) Take depositions.

      (b) Certify to official acts.

      (c) Issue subpoenas to compel the attendance of witnesses and the production of books, papers, correspondence, memoranda, and other records deemed necessary as evidence in connection with an appealed claim or the administration of this chapter.

      2.  Witness fees may be paid to those witnesses in the amounts provided by law for witnesses in a district court.

      [Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1981, 96; 1993, 1813; 2007, 62)

      NRS 612.275  Order to appear and testify; penalty for failure to obey court order or subpoena of Administrator or Board of Review.

      1.  In case of contumacy by a person, or refusal to obey a subpoena issued to any person, any district court of this State within the jurisdiction of which the inquiry is carried on or within the jurisdiction of which the person guilty of contumacy or refusal to obey is found or resides or transacts business, upon application by the Administrator, the Board of Review, an Appeal Tribunal, or any duly authorized representative of any of them, shall have jurisdiction to issue to such person an order requiring such person to appear before the Administrator, the Board of Review, an Appeal Tribunal or any duly authorized representative of any of them, there to produce evidence if so ordered or there to give testimony touching the matter under investigation or in question, and any failure to obey such order of the court may be punished by the court as a contempt thereof.

      2.  Any person who, without just cause, fails or refuses to attend and testify or to answer any lawful inquiry or to produce books, papers, correspondence, memoranda, and other records, if it is in his or her power so to do, in obedience to a subpoena of the Administrator, the Board of Review, an Appeal Tribunal, or any duly authorized representative of any of them, is guilty of a misdemeanor. Each day such violation continues shall be deemed to be a separate offense.

      [Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1967, 628; 1993, 1813)

      NRS 612.280  Protection against self-incrimination.

      1.  No person may be excused from attending and testifying or from producing books, papers, correspondence, memoranda and other records before the Administrator, the Board of Review, an Appeal Tribunal, or any duly authorized representative of any of them, or in obedience to the subpoena of any of them in any cause or proceeding before the Administrator, the Board of Review, or an Appeal Tribunal, on the ground that the testimony or evidence, documentary or otherwise, required of the person may tend to incriminate the person or subject the person to a penalty or forfeiture.

      2.  No person may be prosecuted or subjected to any penalty or forfeiture, for or on account of any transaction, matter or thing concerning which the person is compelled, after having claimed his or her privilege against self-incrimination, to testify or produce evidence, documentary or otherwise, except that any person so testifying is not exempt from prosecution and punishment for perjury committed in so testifying.

      [Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1993, 1814)

      NRS 612.285  Cooperation with Department of Labor.  In the administration of this chapter the Administrator shall:

      1.  Cooperate to the fullest extent consistent with the provisions of this chapter with the Department of Labor.

      2.  Make such reports, in such form and containing such information as the Department of Labor may from time to time require.

      3.  Comply with such provisions as the Department of Labor may from time to time find necessary to assure the correctness and verification of such reports.

      4.  Comply with the regulations prescribed by the Department of Labor governing the expenditures of such sums as may be allotted and paid to this State by the Federal Government for the purpose of assisting in the administration of this chapter.

      [Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1993, 1814)

      NRS 612.290  Advance to Unemployment Compensation Fund; application.

      1.  The Administrator is authorized and directed to apply for an advance to the Unemployment Compensation Fund and to accept such advance in accordance with the conditions specified in Title XII of the Social Security Act, as amended.

      2.  Upon request of the Administrator, the Governor shall make application for advances to the State of Nevada in accordance with the provisions of c. 657, 68 Stat. 671, approved August 5, 1954.

      [Part 4:59:1941; A 1945, 119; 1955, 518]—(NRS A 1993, 1814)

      NRS 612.295  Reciprocal arrangements with state and federal agencies.  The Administrator is authorized to enter into reciprocal arrangements with the appropriate and duly authorized agencies of other states, or the Federal Government, or both, whereby:

      1.  Services performed by a person for a single employing unit for which services are customarily performed by the person in more than one state, under circumstances not specifically provided for in NRS 612.065 to 612.145, inclusive, shall be deemed to be service performed entirely within any one of the states in which any part of the person’s service is performed, or in which the person has his or her residence, or in which the employing unit maintains a place of business, provided there is in effect, as to such services, an election by an employing unit with the acquiescence of the person, approved by the agency charged with the administration of that state’s unemployment compensation law, pursuant to which services performed by the person for that employing unit are deemed to be performed entirely within that state.

      2.  Potential rights to benefits accumulated under the unemployment compensation laws of one or more states or under one or more such laws of the Federal Government, or both, may constitute the basis for the payment of benefits through a single appropriate agency under terms which the Administrator finds will be fair and reasonable as to all affected interests and will not result in any substantial loss to the Unemployment Compensation Fund.

      3.  Wages or services, upon the basis of which a person may become entitled to benefits under an Unemployment Compensation Law of another state or of the Federal Government, shall be deemed to be wages for the purpose of determining his or her rights to benefits under this chapter, and wages on the basis of which a person may become entitled to benefits under this chapter shall be deemed to be wages for services on the basis of which unemployment compensation is payable under such law of another state or of the Federal Government, but no such arrangement may be entered into unless it contains provisions for reimbursements to the Unemployment Compensation Fund for such of the benefits paid under this chapter upon the basis of such wages or services, and provisions for reimbursements from the Unemployment Compensation Fund for such of the compensation paid under such other law upon the basis of wages, as the Administrator finds will be fair and reasonable as to all affected interests.

      4.  The Administrator shall participate in such arrangements for the payment of compensation on the basis of combining a person’s wages and employment covered under this chapter with the person’s wages and employment covered under the unemployment compensation laws of other states as may be approved by the Secretary of Labor in consultation with the state unemployment compensation agencies as reasonably calculated to assure the prompt and full payment of compensation in such situations and which include provisions for applying the base period of this or any other single state law to a claim involving the combining of a person’s wages and employment covered under two or more state Unemployment Compensation Laws, and avoiding the duplicate use of wages and employment by reason of such combining.

      5.  Contributions due under this chapter with respect to wages shall for the purposes of NRS 612.618 to 612.655, inclusive, be deemed to have been paid to the Unemployment Compensation Fund as of the date payment was made as contributions therefor under another state or federal unemployment compensation law, but no such arrangement may be entered into unless it contains provisions for such reimbursement to the Unemployment Compensation Fund of such contributions as the Administrator finds will be fair and reasonable as to all affected interests.

      [Part 9:59:1941; A 1945, 119; 1943 NCL § 2825.25h]—(NRS A 1971, 1358; 1993, 1815)

      NRS 612.300  Reimbursements in accordance with reciprocal arrangements.

      1.  Reimbursements paid from the Unemployment Compensation Fund pursuant to subsection 3 of NRS 612.295 shall be deemed to be benefits for the purposes of this chapter.

      2.  The Administrator is authorized to make to other state or federal agencies, and to receive from such other state or federal agencies, reimbursements from or to the Unemployment Compensation Fund, in accordance with arrangements entered into pursuant to NRS 612.295.

      [Part 9:59:1941; A 1945, 119; 1943 NCL § 2825.25h]—(NRS A 1993, 1816)

      NRS 612.305  Employment Security Council: Creation; membership; compensation of members; meetings; Secretary; Board of Review.

      1.  The Nevada Employment Security Council, consisting of nine members appointed by the Governor, is hereby created to assure an impartial development of administrative policies within the Division.

      2.  The Governor shall appoint members who represent an equal number of employer representatives and employee representatives who may fairly be regarded as representative because of their vocation, employment or affiliations, and members who are representatives of the general public.

      3.  The Governor shall appoint three of the nine members of the Employment Security Council to serve as a Board of Review. The Board must be comprised of:

      (a) One member who is a representative of labor;

      (b) One member who is a representative of employers; and

      (c) One member who is a representative of the general public.

      4.  The Governor may remove any member of the Employment Security Council or Board of Review for cause.

      5.  Members of the Employment Security Council are entitled to receive $80 per day for each day of actual service on the Employment Security Council or Board of Review.

      6.  Regular meetings of the Employment Security Council may be held twice in each calendar year. Special meetings, not to exceed six in number during any calendar year, may be held at the call of the Chair.

      7.  The Administrator is an ex officio member of the Employment Security Council and is its Secretary. The Secretary is not entitled to compensation for his or her services on the Employment Security Council, but the Secretary is entitled to be reimbursed for his or her necessary traveling and other expenses.

      [Part 6:59:1941; A 1951, 228; 1955, 518]—(NRS A 1971, 847; 1975, 300; 1977, 1246; 1981, 1989; 1983, 1448; 1985, 442; 1993, 1816; 2001, 1460)

      NRS 612.310  Employment Security Council: Duties.

      1.  The Employment Security Council shall act as an advisory council to the Administrator to:

      (a) Reduce and prevent unemployment.

      (b) Encourage and assist in the adoption of practical methods of vocational training, retraining and vocational guidance.

      (c) Investigate, recommend, advise and assist in the establishment and operation by municipalities, counties, school districts and the State of reserves for public works to be used in times of business depression and unemployment.

      (d) Promote the reemployment of unemployed workers throughout the State in every other way that may be feasible.

      (e) Carry on and publish the results of investigations and research studies to these ends.

      2.  Whenever the Employment Security Council believes that a change in contribution or benefit rates will become necessary to protect the solvency of the Unemployment Compensation Fund, it shall promptly so inform the Administrator and make recommendations with respect thereto.

      [Part 6:59:1941; A 1951, 228; 1955, 518]—(NRS A 1977, 1246; 1993, 1817)

      NRS 612.330  Acceptance of Wagner-Peyser Act; establishment and maintenance of free public employment offices.

      1.  The Administrator shall establish and maintain free public employment offices in such number and in such places as may be necessary for the proper administration of this chapter and for the purposes of performing such duties as are within the purview of the Wagner-Peyser Act, being c. 49, 48 Stat. 113, approved June 6, 1933, as amended, and entitled “An Act to provide for the establishment of a national employment system and for cooperation with the states in the promotion of such system, and for other purposes,” and also designated as 29 U.S.C. §§ 49 et seq.

      2.  The provisions of the Wagner-Peyser Act, as amended, are hereby accepted by this State in conformity with 29 U.S.C. § 49c, and this State will observe and comply with the requirements thereof.

      3.  The Administrator shall cooperate with any official or agency of the United States having powers or duties under the provisions of the Wagner-Peyser Act, as amended, and shall do and perform all things necessary to secure to this State the benefits of the Wagner-Peyser Act, as amended, in the promotion and maintenance of a system of public employment offices. The Division is hereby designated and constituted the agency of this State for the purposes of the Wagner-Peyser Act, as amended.

      4.  All money received by this State under the Wagner-Peyser Act, as amended, must be paid into the Unemployment Compensation Administration Fund, and is hereby made available to the Administrator to be expended as provided by this chapter and by the Wagner-Peyser Act, as amended.

      5.  For the purpose of establishing and maintaining free public employment offices, the Administrator is authorized to enter into agreements with the Railroad Retirement Board, or any other agency of the United States charged with the administration of an unemployment compensation law, with any political subdivision of this State, or with any private nonprofit organizations, and as a part of any such agreement the Administrator may accept money, services or quarters as a contribution to the Unemployment Compensation Administration Fund.

      [8:59:1941; 1931 NCL § 2825.25g]—(NRS A 1971, 750; 1993, 1817; 2013, 99)

BENEFITS

      NRS 612.335  Payment.

      1.  Twenty-four months after the date when contributions first accrue under this chapter, benefits become payable from the Fund, except that wages earned for services performed in the employ of an employer, as defined in the Railroad Unemployment Insurance Act, approved June 25, 1938, being c. 680, 52 Stat. 1094, and also designated as 45 U.S.C. §§ 351 et seq., must not be included to determine eligibility under paragraph (d) of subsection 1 of NRS 612.375 or total amount of benefits under NRS 612.355, with respect to any benefit year commencing on or after July 1, 1939, nor may any benefits with respect to unemployment occurring on and after July 1, 1939, be payable on the basis of such wages under NRS 612.335 to 612.365, inclusive.

      2.  All benefits must be paid through the offices of the Division in accordance with such regulations as the Administrator may prescribe.

      [Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698]—(NRS A 1971, 751; 1985, 307; 1993, 1818)

      NRS 612.340  Amount of weekly benefit.

      1.  A person’s weekly benefit amount is an amount equal to one twenty-fifth of the person’s total wages for employment by employers during the quarter of the person’s base period in which the total wages were highest, but not less than $16 per week, nor more than the maximum weekly benefit amount determined as follows: On or before the first day of July of each year, the total wages reported for the preceding calendar year by employers subject to the provisions of this chapter must be divided by the average of the 12 midmonth totals of all workers in employment for employers as reported in that year. The average annual wage thus obtained must be divided by 52 and the average weekly wage thus determined must be rounded to the nearest cent. Fifty percent of that average weekly wage, rounded to the nearest lower multiple of $1, if not a multiple of $1, constitutes the maximum weekly benefit amount. In making this calculation, any tips which were included in reported wages must be excluded.

      2.  The maximum weekly benefit amount as determined on or before July 1 of each year must be paid to persons whose benefit year commences on or after July 1 of that year and before July 1 of the following year.

      [Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698]—(NRS A 1957, 751; 1965, 107; 1967, 960; 1969, 448; 1971, 1204; 1983, 859, 1956)

      NRS 612.344  Election of base period following period of temporary disability or rehabilitation; establishment of new benefit year.

      1.  A person who has received:

      (a) Benefits for a temporary total disability or a temporary partial disability pursuant to chapters 616A to 616D, inclusive, or 617 of NRS;

      (b) Money for rehabilitative services pursuant to chapters 616A to 616D, inclusive, or 617 of NRS; or

      (c) Compensation pursuant to any similar federal law,

Ê may elect a base period consisting of the first 4 of the last 5 completed calendar quarters immediately preceding the first day of the calendar week in which the disability began.

      2.  An elected base period may be established only if the person files a claim for benefits within 3 years after the initial period of disability begins and not later than the fourth calendar week of unemployment after:

      (a) The end of the period of temporary total disability or temporary partial disability; or

      (b) The date the person ceases to receive money for rehabilitative services,

Ê whichever occurs later. If one calendar quarter of the described base period has been used in a previous determination of the person’s entitlement to benefits, the elected base period must be the first 4 completed calendar quarters immediately preceding the first day of the calendar week in which the disability began.

      3.  A person who has elected a base period pursuant to this section and who had previously established a benefit year may establish a new benefit year consisting of the 52 consecutive weeks beginning with the first day of the first week with respect to which a valid claim is filed after the period of disability ends or payments for rehabilitative services cease, whichever occurs later. The previously established benefit year terminates upon the beginning of the new benefit year.

      (Added to NRS by 1991, 120; A 1993, 536)

      NRS 612.350  Weekly benefit for unemployment.

      1.  An eligible person who is unemployed and otherwise entitled to receive benefits in any week must be paid for that week a benefit in an amount equal to the person’s weekly benefit amount, less 75 percent of the remuneration payable to him or her for that week.

      2.  The benefit, if not a multiple of $1, must be computed to the next lower multiple of $1.

      [Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698]—(NRS A 1973, 1357, 1695; 1983, 860; 2013, 1965)

      NRS 612.355  Duration of benefits.

      1.  Any otherwise eligible person is entitled during any benefit year to a total amount of benefits equal to whichever is the lesser of:

      (a) Twenty-six times the person’s weekly benefit amount; or

      (b) One-third of the person’s total wages for employment by employers during the person’s base period,

Ê computed to the next lower multiple of $1.

      2.  For the purpose of this section and of paragraph (d) of subsection 1 of NRS 612.375, wages are counted as “wages for employment by employers” for the benefit purposes with respect to any benefit year only if the benefit year begins subsequent to the date on which the employer from whom those wages were earned has satisfied the conditions of NRS 612.055, 612.121 or 612.565 to 612.580, inclusive, with respect to becoming an employer.

      [Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698]—(NRS A 1973, 1357; 1977, 836; 1983, 860)

      NRS 612.357  Deduction and withholding of federal individual income tax.  Upon the request of a person entitled to receive benefits pursuant to this chapter, the Administrator shall deduct and withhold federal individual income tax from such benefits.

      (Added to NRS by 1995, 378)

      NRS 612.360  Benefits due deceased or incompetent person.  Benefits due a deceased or legally declared incompetent person may be paid to such person or persons as appear to the Administrator to be legally entitled thereto in accordance with authorized regulations. A payment must be paid on an affidavit executed by the person or persons claiming to be entitled to the benefits, and the receipt of the affidavit or affidavits fully discharges the Administrator from any further liability with reference to the payment without the necessity of inquiring into the truth of any of the facts stated in the affidavit.

      [Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698]—(NRS A 1993, 1818)

      NRS 612.365  Overpayments and recovery.

      1.  Any person who is overpaid any amount as benefits under this chapter is liable for the amount overpaid unless:

      (a) The overpayment was not due to fraud, misrepresentation or willful nondisclosure on the part of the recipient; and

      (b) The overpayment was received without fault on the part of the recipient, and its recovery would be against equity and good conscience, as determined by the Administrator.

      2.  The amount of the overpayment must be assessed to the liable person, and the person must be notified of the basis of the assessment. The notice must specify the amount for which the person is liable. In the absence of fraud, misrepresentation or willful nondisclosure, notice of the assessment must be mailed or personally served not later than 1 year after the close of the benefit year in which the overpayment was made.

      3.  At any time within 5 years after the notice of overpayment, the Administrator may recover the amount of the overpayment by using the same methods of collection provided in NRS 612.625 to 612.645, inclusive, 612.685 and 612.686 for the collection of past due contributions or by deducting the amount of the overpayment from any benefits payable to the liable person under this chapter. If the overpayment is due to fraud, misrepresentation or willful nondisclosure, the Administrator may recover any amounts due in accordance with the provisions of NRS 612.7102 to 612.7116, inclusive.

      4.  The Administrator may waive recovery or adjustment of all or part of the amount of any such overpayment which the Administrator finds to be uncollectible or the recovery or adjustment of which the Administrator finds to be administratively impracticable.

      5.  To the extent allowed pursuant to federal law, the Administrator may assess any administrative fee prescribed by an applicable agency of the United States regarding the recovery of such overpayments.

      6.  Any person against whom liability is determined under this section may appeal therefrom within 11 days after the date the notice provided for in this section was mailed to, or served upon, the person. An appeal must be made and conducted in the manner provided in this chapter for the appeals from determinations of benefit status. The 11-day period provided for in this subsection may be extended for good cause shown.

      [Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698]—(NRS A 1959, 902; 1993, 1818; 2003, 1937; 2005, 445; 2009, 2493; 2013, 1965)

      NRS 612.371  Reimbursement of benefits paid if back pay awarded for same period.

      1.  Any person who has been awarded back pay because the person was unlawfully discharged is liable for the amount of the benefits paid to him or her during the period for which the back pay was awarded, without regard to the length of time that has passed since the benefits were paid. The employer’s reserve account must be credited, effective as of the date the benefits were paid, with the amount of those benefits. Before an employer pays the employee, the employer shall ascertain the amount of the benefits received by the person during the period for which back pay was awarded and shall withhold that amount from the payment of back pay. The employer shall deliver the amount withheld to the Division.

      2.  The Administrator may recover from the person liable, the amount due within 3 years after the payment of back pay, if the employer does not withhold it, by using the method of collection provided in NRS 612.625 to 612.645, inclusive, or by deducting the amount due from any benefits payable to the person liable for repayment.

      3.  The Administrator may waive recovery or adjustment of all or part of the amount due which the Administrator finds to be uncollectible or the recovery or adjustment of which the Administrator finds to be administratively impracticable.

      4.  Any person who is liable pursuant to this section may appeal the repayment within 11 days after the award of back pay. The appeal must be made in the manner provided in this chapter for the appeals from determinations of benefit status. The 11-day period provided for in this subsection may be extended by the Administrator for good cause.

      (Added to NRS by 1985, 1165; A 1993, 1819; 2005, 446)

CONDITIONS OF ELIGIBILITY FOR BENEFITS

      NRS 612.375  General conditions; reductions in benefits.

      1.  Except as otherwise provided in subsection 2 of NRS 612.3774, an unemployed person is eligible to receive benefits with respect to any week only if the Administrator finds that:

      (a) The person has registered for work at, and thereafter has continued to report at, an office of the Division in such a manner as the Administrator prescribes, except that the Administrator may by regulation waive or alter either or both of the requirements of this paragraph for persons attached to regular jobs and in other types of cases or situations with respect to which the Administrator finds that compliance with those requirements would be oppressive or inconsistent with the purposes of this chapter.

      (b) The person has made a claim for benefits in accordance with the provisions of NRS 612.450 and 612.455.

      (c) The person is able to work, and is available for work, but no claimant may be considered ineligible with respect to any week of unemployment for failure to comply with the provisions of this paragraph if the failure is because of an illness or disability which occurs during an uninterrupted period of unemployment with respect to which benefits are claimed and no work has been offered the claimant which would have been suitable before the beginning of the illness and disability. No otherwise eligible person may be denied benefits for any week in which the person is engaged in training approved pursuant to 19 U.S.C. § 2296 or by the Administrator by reason of any provisions of this chapter relating to availability for work or failure to apply for, or a refusal to accept, suitable work.

      (d) The person has within his or her base period been paid wages from employers:

             (1) Equal to or exceeding 1 1/2 times the person’s total wages for employment by employers during the quarter of the person’s base period in which the person’s total wages were highest; or

             (2) In each of at least three of the four quarters in the person’s base period.

Ê If a person fails to qualify for a weekly benefit amount of one twenty-fifth of the person’s high-quarter wages but can qualify for a weekly benefit amount of $1 less than one twenty-fifth of his or her high-quarter wages, the person’s weekly benefit amount must be $1 less than one twenty-fifth of his or her high-quarter wages. No person may receive benefits in a benefit year unless, after the beginning of the next preceding benefit year during which the person received benefits, he or she performed service, whether or not in “employment” as defined in this chapter and earned remuneration for that service in an amount equal to not less than 3 times his or her basic weekly benefit amount as determined for the next preceding benefit year.

      2.  In addition to fulfilling the requirements set forth in subsection 1, an unemployed person who has been determined to be likely to exhaust his or her regular benefits and to need services to assist in his or her reemployment, pursuant to the system of profiling established by the Administrator pursuant to 42 U.S.C. § 503, is eligible to receive benefits with respect to any week only if the person participates in those services to assist in his or her reemployment, unless the Administrator determines that:

      (a) The unemployed person has completed his or her participation in those services; or

      (b) There is a justifiable cause for the person’s failure to participate in those services.

      3.  For any week in which a claimant receives any pension or other payment for retirement, including a governmental or private pension, annuity or other, similar periodic payment, except as otherwise provided in subsection 4, the amount payable to the claimant under a plan maintained by a base-period employer or an employer whose account is chargeable with benefit payments must:

      (a) Not be reduced by the amount of the pension or other payment if the claimant made any contribution to the pension or retirement plan; or

      (b) Be reduced by the entire proportionate weekly amount of the pension or other payment if the employer contributed the entire amount to the pension or retirement plan.

      4.  The amount of the weekly benefit payable to a claimant must not be reduced by the pension offset in subsection 3 if the services performed by the claimant during the base period, or the compensation the claimant received for those services, from that employer did not affect the claimant’s eligibility for, or increase the amount of, the pension or other payment, except for a pension paid pursuant to the Social Security Act or Railroad Retirement Act of 1974, or the corresponding provisions of prior law, which is not eligible for the exclusion provided in this subsection and is subject to the offset provisions of subsection 3.

      5.  As used in this section, “regular benefits” has the meaning ascribed to it in NRS 612.377.

      [4:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1947, 413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1965, 107; 1971, 751, 1359; 1973, 1358; 1975, 999; 1977, 898; 1981, 688; 1985, 160; 1989, 1245, 2126; 1991, 145; 1993, 536, 1819; 1995, 62, 579)

      NRS 612.376  Person employed by private employer while incarcerated not eligible for certain benefits.  A person who:

      1.  During his or her last or next to last employment, performed services in the employ of a private employer while incarcerated in a custodial or penal institution; and

      2.  Is discharged from or leaves such employment because of his or her transfer or release from the institution,

Ê is ineligible for benefits for the week in which the person was discharged from or left such employment until that person earns remuneration in covered employment equal to or exceeding his or her weekly benefit amount in each of 10 weeks.

      (Added to NRS by 1991, 823)

EXTENDED BENEFITS

      NRS 612.377  Definitions. [Effective until the earlier of the date of the expiration of section 502 of Public Law No. 111-312 or the date that federal sharing is no longer authorized pursuant to section 2005(a) of Public Law No. 111-5.]  As used in NRS 612.377 to 612.3786, inclusive, unless the context clearly requires otherwise:

      1.  “Extended benefit period” means a period which begins with the third week after a week for which there is a Nevada “on” indicator and ends with the third week after the first week for which there is a Nevada “off” indicator or the 13th consecutive week after it began, except that no extended benefit period may begin by reason of a Nevada “on” indicator before the 14th week following the end of a prior extended benefit period which was in effect for Nevada.

      2.  There is a “Nevada ‘on’ indicator” for a week if the Administrator determines, in accordance with the regulations of the Secretary of Labor, that:

      (a) For the period consisting of that week and the immediately preceding 12 weeks, the rate of insured unemployment in Nevada (not seasonally adjusted) under NRS 612.377 to 612.3786, inclusive:

             (1) Equaled or exceeded 120 percent of the average of those rates for the corresponding 13-week period ending in each of the preceding 2 calendar years and equaled or exceeded 5 percent; or

             (2) Equaled or exceeded 6 percent; or

      (b) For weeks of unemployment beginning on or after February 1, 2009, and ending on or before December 12, 2009, or the week ending 4 weeks before the last week for which federal sharing is authorized by section 2005(a) of Public Law No. 111-5, whichever is later, the average rate of total seasonally adjusted unemployment in Nevada, as determined by the Secretary of Labor, for the period consisting of the most recent 3 months for which data for all states are published before the close of such week:

             (1) Equaled or exceeded 6.5 percent; and

             (2) Equaled or exceeded 110 percent of the average rate for the corresponding 3-month period ending in either of the 3 preceding calendar years.

      3.  There is a “Nevada ‘off’ indicator” for a week if the Administrator determines, in accordance with the regulations of the Secretary of Labor, that for the period consisting of that week and the immediately preceding 12 weeks, the rate of insured unemployment in Nevada (not seasonally adjusted):

      (a) Was less than 120 percent of the average of those rates for the corresponding 13-week period ending in each of the preceding 2 calendar years; or

      (b) Was less than 5 percent.

      4.  “Rate of insured unemployment,” for purposes of subsections 2 and 3, means the percentage derived by dividing the average weekly number of persons filing claims in this State for the weeks of unemployment for the most recent period of 13 consecutive weeks, as determined by the Administrator on the basis of the Administrator’s reports to the Secretary of Labor using the average monthly employment covered under this chapter as determined by the Administrator and recorded in the records of the Division for the first four of the most recent six completed calendar quarters ending before the end of the 13-week period.

      5.  “Regular benefits” means benefits payable to a person under this chapter or under any other state law (including benefits payable to federal civilian employees and to ex-servicemen or ex-servicewomen pursuant to 5 U.S.C. §§ 8501 et seq.) other than extended benefits.

      6.  “Extended benefits” means benefits (including benefits payable to federal civilian employees and to ex-servicemen or ex-servicewomen pursuant to 5 U.S.C. §§ 8501 et seq.) payable to a person under the provisions of NRS 612.377 to 612.3786, inclusive, for the weeks of unemployment in the person’s eligibility period.

      7.  “Additional benefits” means benefits payable to exhaustees by reason of conditions of high unemployment or by reason of other special factors under the provisions of any state law. Any person who is entitled to both additional and extended benefits for the same week must be given the choice of electing which type of benefit to claim regardless of whether his or her rights to additional and extended benefits arise under the law of the same state or different states.

      8.  “Eligibility period” of a person means the period consisting of the weeks in the person’s benefit year under this chapter which begin in an extended benefit period and, if that benefit year ends within the extended benefit period, any weeks thereafter which begin in that period.

      9.  “Exhaustee” means a person who, with respect to any week of unemployment in the person’s eligibility period:

      (a) Has received, before that week, all of the regular, seasonal or nonseasonal benefits that were available to him or her under this chapter or any other state law (including augmented weekly benefits for dependents and benefits payable to federal civilian employees and ex-servicemen or ex-servicewomen under 5 U.S.C. §§ 8501 et seq.) in the person’s current benefit year which includes that week, except that, for the purposes of this paragraph, a person shall be deemed to have received all of the regular benefits that were available to him or her, although as a result of a pending appeal with respect to wages that were not considered in the original monetary determination in that benefit year, the person may subsequently be determined to be entitled to added regular benefits; or

      (b) His or her benefit year having expired before that week, has no, or insufficient, wages on the basis of which the person could establish a new benefit year which would include that week,

Ê and has no right to unemployment benefits or allowances, as the case may be, under the Railroad Unemployment Insurance Act, 45 U.S.C. §§ 351 et seq., the Trade Expansion Act of 1962, 19 U.S.C. §§ 1801 et seq., the Automotive Products Trade Act of 1965, 19 U.S.C. §§ 2001 et seq. and such other federal laws as are specified in regulations issued by the Secretary of Labor, and has not received and is not seeking unemployment benefits under the unemployment compensation law of Canada. If the person is seeking such benefits and the appropriate agency finally determines that the person is not entitled to benefits under that law the person is considered an exhaustee.

      10.  “State law” means the unemployment insurance law of any state, approved by the Secretary of Labor under Section 3304 of the Internal Revenue Code of 1954.

      (Added to NRS by 1971, 25; A 1973, 21, 1359; 1975, 777; 1977, 837; 1983, 860; 1985, 161; 1993, 1821; 2009, 14; 2011, 3127)

      NRS 612.377  Definitions. [Effective on the earlier of the date of the expiration of section 502 of Public Law No. 111-312 or the date that federal sharing is no longer authorized pursuant to section 2005(a) of Public Law No. 111-5.]  As used in NRS 612.377 to 612.3786, inclusive, unless the context clearly requires otherwise:

      1.  “Extended benefit period” means a period which begins with the third week after a week for which there is a Nevada “on” indicator and ends with the third week after the first week for which there is a Nevada “off” indicator or the 13th consecutive week after it began, except that no extended benefit period may begin by reason of a Nevada “on” indicator before the 14th week following the end of a prior extended benefit period which was in effect for Nevada.

      2.  There is a “Nevada ‘on’ indicator” for a week if the Administrator determines, in accordance with the regulations of the Secretary of Labor, that for the period consisting of that week and the immediately preceding 12 weeks, the rate of insured unemployment in Nevada (not seasonally adjusted) under NRS 612.377 to 612.3786, inclusive:

      (a) Equaled or exceeded 120 percent of the average of those rates for the corresponding 13-week period ending in each of the preceding 2 calendar years and equaled or exceeded 5 percent; or

      (b) Equaled or exceeded 6 percent.

      3.  There is a “Nevada ‘off’ indicator” for a week if the Administrator determines, in accordance with the regulations of the Secretary of Labor, that for the period consisting of that week and the immediately preceding 12 weeks, the rate of insured unemployment in Nevada (not seasonally adjusted):

      (a) Was less than 120 percent of the average of those rates for the corresponding 13-week period ending in each of the preceding 2 calendar years; or

      (b) Was less than 5 percent.

      4.  “Rate of insured unemployment,” for purposes of subsections 2 and 3, means the percentage derived by dividing the average weekly number of persons filing claims in this State for the weeks of unemployment for the most recent period of 13 consecutive weeks, as determined by the Administrator on the basis of the Administrator’s reports to the Secretary of Labor using the average monthly employment covered under this chapter as determined by the Administrator and recorded in the records of the Division for the first four of the most recent six completed calendar quarters ending before the end of the 13-week period.

      5.  “Regular benefits” means benefits payable to a person under this chapter or under any other state law (including benefits payable to federal civilian employees and to ex-servicemen or ex-servicewomen pursuant to 5 U.S.C. §§ 8501 et seq.) other than extended benefits.

      6.  “Extended benefits” means benefits (including benefits payable to federal civilian employees and to ex-servicemen or ex-servicewomen pursuant to 5 U.S.C. §§ 8501 et seq.) payable to a person under the provisions of NRS 612.377 to 612.3786, inclusive, for the weeks of unemployment in the person’s eligibility period.

      7.  “Additional benefits” means benefits payable to exhaustees by reason of conditions of high unemployment or by reason of other special factors under the provisions of any state law. Any person who is entitled to both additional and extended benefits for the same week must be given the choice of electing which type of benefit to claim regardless of whether his or her rights to additional and extended benefits arise under the law of the same state or different states.

      8.  “Eligibility period” of a person means the period consisting of the weeks in the person’s benefit year under this chapter which begin in an extended benefit period and, if that benefit year ends within the extended benefit period, any weeks thereafter which begin in that period.

      9.  “Exhaustee” means a person who, with respect to any week of unemployment in the person’s eligibility period:

      (a) Has received, before that week, all of the regular, seasonal or nonseasonal benefits that were available to him or her under this chapter or any other state law (including augmented weekly benefits for dependents and benefits payable to federal civilian employees and ex-servicemen or ex-servicewomen under 5 U.S.C. §§ 8501 et seq.) in the person’s current benefit year which includes that week, except that, for the purposes of this paragraph, a person shall be deemed to have received all of the regular benefits that were available to him or her, although as a result of a pending appeal with respect to wages that were not considered in the original monetary determination in that benefit year, the person may subsequently be determined to be entitled to added regular benefits; or

      (b) His or her benefit year having expired before that week, has no, or insufficient, wages on the basis of which the person could establish a new benefit year which would include that week,

Ê and has no right to unemployment benefits or allowances, as the case may be, under the Railroad Unemployment Insurance Act, 45 U.S.C. §§ 351 et seq., the Trade Expansion Act of 1962, 19 U.S.C. §§ 1801 et seq., the Automotive Products Trade Act of 1965, 19 U.S.C. §§ 2001 et seq. and such other federal laws as are specified in regulations issued by the Secretary of Labor, and has not received and is not seeking unemployment benefits under the unemployment compensation law of Canada. If the person is seeking such benefits and the appropriate agency finally determines that the person is not entitled to benefits under that law the person is considered an exhaustee.

      10.  “State law” means the unemployment insurance law of any state, approved by the Secretary of Labor under Section 3304 of the Internal Revenue Code of 1954.

      (Added to NRS by 1971, 25; A 1973, 21, 1359; 1975, 777; 1977, 837; 1983, 860; 1985, 161; 1993, 1821; 2009, 14; 2011, 3127, effective on the earlier of the date of the expiration of section 502 of Public Law No. 111-312 or the date that federal sharing is no longer authorized pursuant to section 2005(a) of Public Law No. 111-5)

      NRS 612.3772  Other provisions of chapter applicable to extended benefits.  Except when the result would be inconsistent with the other provisions of NRS 612.377 to 612.3786, inclusive, as provided in the regulations of the Administrator, the provisions of this chapter which apply to claims for, or the payment of, regular benefits apply to claims for, and the payment of, extended benefits.

      (Added to NRS by 1971, 27; A 1973, 23; 1993, 1822)

      NRS 612.3774  Conditions of eligibility: Findings by Administrator.  A person is eligible to receive extended benefits for any week of unemployment in the person’s eligibility period only if the Administrator finds that with respect to that week:

      1.  The person is an “exhaustee”;

      2.  The person has satisfied the requirements of this chapter for the receipt of regular benefits that are applicable to persons claiming extended benefits, except that, for the purposes of paragraph (d) of subsection 1 of NRS 612.375, a person is eligible to receive extended benefits with respect to any week only if the Administrator finds that the person has within his or her base period:

      (a) Been paid wages from employers equal to or exceeding 1 1/2 times the person’s total wages for employment by employers during the quarter of his or her base period in which his or her total wages were highest;

      (b) Been paid wages from employers equal to or exceeding 40 times the person’s most recent weekly benefit amount; or

      (c) Twenty weeks of full-time employment subject to this chapter; and

      3.  The person was not disqualified for benefits during the period for which he or she claimed regular benefits because he or she voluntarily left work, was discharged for misconduct or failed to apply for or accept suitable work, or if the person was so disqualified, he or she thereafter regained his or her qualification pursuant to subsection 1 of NRS 612.380 or NRS 612.385 or 612.390. The provisions of this subsection do not apply for weeks of unemployment where prohibited by federal law.

      (Added to NRS by 1971, 27; A 1973, 1361; 1981, 398, 619; 1983, 862; 1993, 537, 1822; 1995, 579)

      NRS 612.3776  Amount of weekly extended benefit.  The weekly extended benefit amount payable to a person for a week of total unemployment in the person’s eligibility period is:

      1.  The basic weekly benefit amount or the augmented weekly benefit amount, whichever is appropriate, payable to the person for the applicable benefit year; or

      2.  The average of the weekly benefit amounts for weeks of total unemployment payable in the applicable benefit year if the person was entitled to more than one weekly rate. If the amount computed in accordance with this subsection is not a multiple of $1 it must be computed to the next lower multiple of $1.

      (Added to NRS by 1971, 27; A 1983, 863)

      NRS 612.3778  Benefit amount for partial period.  The weekly benefit amount of extended compensation paid for a week of less than total unemployment shall be based on the extended weekly benefit amount as determined in NRS 612.3776.

      (Added to NRS by 1971, 27)

      NRS 612.378  Maximum amount of extended benefit payable during year. [Effective until the earlier of the date of the expiration of section 502 of Public Law No. 111-312 or the date that federal sharing is no longer authorized pursuant to section 2005(a) of Public Law No. 111-5.]

      1.  Except as otherwise provided in subsection 2, the total extended benefit amount payable to any eligible person for the person’s applicable benefit year is the lesser of the following amounts:

      (a) Fifty percent of the basic benefits which were payable to him or her in the benefit year. If the amount computed is not a multiple of $1, it must be computed to the next lower multiple of $1.

      (b) Thirteen times the person’s average weekly benefit amount which was payable to him or her under this chapter for a week of total unemployment in the applicable benefit year. If the amount computed is not a multiple of $1, it must be computed to the next lower multiple of $1.

      2.  In weeks beginning in a high unemployment period on or after February 1, 2009, and ending on or before December 12, 2009, or the week ending 4 weeks before the last week for which federal sharing is authorized by section 2005(a) of Public Law No. 111-5, whichever is later, the total extended benefit amount payable to any eligible person for the person’s applicable benefit year is the lesser of the following amounts:

      (a) Eighty percent of the basic benefits which were payable to him or her in the benefit year. If the amount computed is not a multiple of $1, it must be computed to the next lower multiple of $1.

      (b) Twenty times the person’s average weekly benefit amount which was payable to him or her under this chapter for a week of total unemployment in the applicable benefit year. If the amount computed is not a multiple of $1, it must be computed to the next lower multiple of $1.

      3.  If the benefit year of any person ends within an extended benefit period, the remaining balance of extended benefits that the person would, but for this subsection, be entitled to receive in that period, with respect to weeks of unemployment beginning after the end of the benefit year, must be reduced by the product of the number of weeks for which the person received any amounts as trade readjustment allowances pursuant to 19 U.S.C. § 2291 within that benefit year, multiplied by the weekly benefit amount of extended benefits, but the balance must not be reduced below zero.

      4.  As used in this section, “high unemployment period” means any period during which the average rate of total seasonally adjusted unemployment in Nevada, as determined by the Secretary of Labor, for the period consisting of the most recent 3 months for which data for all states are published before the close of such week:

      (a) Equaled or exceeded 8 percent; and

      (b) Equaled or exceeded 110 percent of the average rate for the corresponding 3-month period ending in either of the 3 preceding calendar years.

      (Added to NRS by 1971, 28; A 1973, 1361; 1983, 863; 1985, 163; 2009, 16; 2011, 3129)

      NRS 612.378  Maximum amount of extended benefit payable during year. [Effective on the earlier of the date of the expiration of section 502 of Public Law No. 111-312 or the date that federal sharing is no longer authorized pursuant to section 2005(a) of Public Law No. 111-5.]

      1.  The total extended benefit amount payable to any eligible person for the person’s applicable benefit year is the lesser of the following amounts:

      (a) Fifty percent of the basic benefits which were payable to him or her in the benefit year. If the amount computed is not a multiple of $1, it must be computed to the next lower multiple of $1.

      (b) Thirteen times the person’s average weekly benefit amount which was payable to him or her under this chapter for a week of total unemployment in the applicable benefit year. If the amount computed is not a multiple of $1, it must be computed to the next lower multiple of $1.

      2.  If the benefit year of any person ends within an extended benefit period, the remaining balance of extended benefits that the person would, but for this subsection, be entitled to receive in that period, with respect to weeks of unemployment beginning after the end of the benefit year, must be reduced by the product of the number of weeks for which the person received any amounts as trade readjustment allowances pursuant to 19 U.S.C. § 2291 within that benefit year, multiplied by the weekly benefit amount of extended benefits, but the balance must not be reduced below zero.

      (Added to NRS by 1971, 28; A 1973, 1361; 1983, 863; 1985, 163; 2009, 16; 2011, 3129, effective on the earlier of the date of the expiration of section 502 of Public Law No. 111-312 or the date that federal sharing is no longer authorized pursuant to section 2005(a) of Public Law No. 111-5)

      NRS 612.3782  Amended determination of entitlement based on increase of regular compensation.  If an individual who has received extended compensation for a week or weeks of unemployment is determined to be entitled to more regular compensation with respect to such week or weeks as a result of an appeal, the extended compensation that was paid to the individual shall be treated as if it were regular compensation up to the greater amount of compensation to which the individual has been determined to be entitled. If the individual is entitled to more extended compensation as a result of being entitled to more regular compensation an amended determination shall be made of the entitlement to extended compensation and a notice of such a determination shall be given to the individual.

      (Added to NRS by 1971, 28)

      NRS 612.3784  Notice of commencement or termination of extended benefit period.

      1.  Whenever an extended benefit period is to become effective in this State (or in all states) as a result of a Nevada “on” indicator, or an extended benefit period is to be terminated in Nevada as a result of a Nevada “off” indicator, the Administrator shall make an appropriate public announcement.

      2.  Computations required by the provisions of subsection 4 of NRS 612.377 must be made by the Administrator, in accordance with regulations prescribed by the Secretary of Labor.

      (Added to NRS by 1971, 28; A 1983, 863; 1993, 1823)

      NRS 612.3786  Extended benefit payments not chargeable against experience rating of base-period employer.  Extended benefits paid to an individual shall not be charged against the experience rating records of the individual’s base-period employers.

      (Added to NRS by 1971, 28)

DISQUALIFICATION FOR BENEFITS

      NRS 612.380  Leaving last or next to last employment without good cause or to seek other employment.

      1.  Except as otherwise provided in subsection 2, a person is ineligible for benefits for the week in which the person has voluntarily left his or her last or next to last employment:

      (a) Without good cause, if so found by the Administrator, and until the person earns remuneration in covered employment equal to or exceeding his or her weekly benefit amount in each of 10 weeks.

      (b) To seek other employment and for all subsequent weeks until the person secures other employment or until he or she earns remuneration in covered employment equal to or exceeding his or her weekly benefit amount in each of 10 weeks, if so found by the Administrator.

      2.  A person is not ineligible for benefits solely because he or she left employment which was not suitable to enter training approved pursuant to 19 U.S.C. § 2296.

      3.  As used in subsection 2, employment is “suitable” if the work is of a substantially equal or higher level of skill than the person’s past adversely affected employment, and the wages are not less than 80 percent of the person’s average weekly wage at his or her past adversely affected employment.

      [Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239; 1947, 413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1973, 1782; 1975, 1000; 1977, 872; 1981, 690; 1985, 163; 1993, 1823; 1997, 2393)

      NRS 612.383  Discharge for crimes in connection with employment.  Notwithstanding any other provisions of this chapter, an individual who has been discharged for commission of assault, arson in any degree, sabotage, grand larceny, embezzlement or wanton destruction of property in connection with the individual’s work shall be denied benefits based on wages earned from the employer concerned, provided such assault, arson in any degree, sabotage, grand larceny, embezzlement or wanton destruction of property is admitted in writing or under oath or in a hearing of record by the person or has resulted in a conviction in a court of competent jurisdiction.

      (Added to NRS by 1975, 1006)

      NRS 612.385  Discharge for misconduct.  A person is ineligible for benefits for the week in which the person has filed a claim for benefits, if he or she was discharged from his or her last or next to last employment for misconduct connected with the person’s work, and remains ineligible until the person earns remuneration in covered employment equal to or exceeding his or her weekly benefit amount in each of not more than 15 weeks thereafter as determined by the Administrator in each case according to the seriousness of the misconduct.

      [Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239; 1947, 413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1973, 1782; 1975, 1001; 1979, 1071; 1993, 1823)

      NRS 612.390  Failure to apply for available or suitable work or to accept suitable work when offered.

      1.  Except as otherwise provided in NRS 612.392, a person must be disqualified for benefits if the Administrator finds that the person has failed, without good cause, either to apply for available, suitable work when so directed by the employment office or the Administrator or to accept suitable work when offered. The disqualification continues for the week in which the failure occurred and until the person earns wages from employment covered by this chapter equal to or exceeding his or her weekly benefit amount in each of the number of weeks thereafter determined by the Administrator according to the circumstances in each case. The Administrator shall not require more than 15 weeks.

      2.  In determining whether or not any work is suitable for a person, the Administrator shall consider the degree of risk involved to the person’s health, safety and morals, his or her physical fitness and prior training, his or her experience and prior earnings, his or her length of unemployment and prospects for securing local work in his or her customary occupation.

      3.  Work must not be deemed suitable and benefits must not be denied under this chapter to any otherwise eligible person for refusing to accept new work under any of the following conditions:

      (a) If the position offered is vacant due directly to a strike, lockout or other labor dispute.

      (b) If the wages, hours or other conditions of the work offered are substantially less favorable to the person than those prevailing for similar work in the locality.

      (c) If as a condition of being employed the person would be required to join a company union or to resign from or refrain from joining any bona fide labor organization.

      [Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239; 1947, 413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1981, 619; 1983, 863; 1993, 1823)

      NRS 612.392  Failure to accept suitable work or engage in effort to obtain work: Effect on extended benefits. [Each provision of this section expires by limitation on date it is no longer required by federal law to be in effect.]

      1.  Except as otherwise provided in subsection 4, a person is not eligible to receive extended benefits for any week of unemployment in the person’s eligibility period if the Administrator finds that during the period he or she failed to:

      (a) Accept an offer of suitable work or failed to apply for any suitable work to which he or she was referred by the Administrator;

      (b) Actively engage in a systematic and sustained effort to obtain work; or

      (c) Furnish tangible evidence that he or she had made such efforts.

      2.  Any person found ineligible for extended benefits pursuant to subsection 1 must also be denied benefits, beginning with the first day of the week after the week in which the person was found ineligible, until he or she has been subsequently employed for 4 weeks and has earned wages equal to not less than four times the weekly amount of the extended benefit.

      3.  As used in this section, “suitable work” means any work which is within the person’s capabilities and for which the gross average weekly wage:

      (a) Exceeds the sum of:

             (1) The amount, if any, of supplemental unemployment benefits (as defined in 26 U.S.C. § 501) payable to the person for the week; and

             (2) The person’s weekly amount of extended benefits as determined pursuant to NRS 612.3776; and

      (b) Is not less than the higher of:

             (1) The minimum wage provided in 29 U.S.C. § 206, without regard to any exemption; or

             (2) Any applicable state minimum wage.

      4.  No person may be denied extended benefits for failure to apply for or accept suitable work if:

      (a) The position was not offered to the person in writing or was not listed with the Division;

      (b) The failure does not result in a denial of benefits pursuant to NRS 612.390 to the extent that the criteria for suitability in that section are not inconsistent with the provisions of this section; or

      (c) The person furnishes evidence satisfactory to the Administrator that the person’s prospects for obtaining work in his or her customary occupation within a reasonably short period are good. If the evidence is deemed satisfactory, the determination of whether work is suitable for the person must be made pursuant to NRS 612.390.

      5.  The Administrator shall refer any person entitled to extended benefits to any available suitable work.

      (Added to NRS by 1981, 618; A 1983, 864; 1993, 1824; 2013, 99)

      NRS 612.395  Unemployment as result of labor dispute.

      1.  A person is disqualified for benefits for any week with respect to which the Administrator finds that the person’s total or partial unemployment is due to a labor dispute in active progress at the factory, establishment or other premises at which the person is or was last employed.

      2.  This section does not apply if it is shown to the satisfaction of the Administrator that:

      (a) The person is not participating in or financing or directly interested in the labor dispute which caused his or her unemployment; and

      (b) The person does not belong to a grade or class of workers of which, immediately before the commencement of the labor dispute, there were members employed at the premises at which the labor dispute occurs, any of whom are participating in or financing or directly interested in the labor dispute, but if in any case separate branches of work which are commonly conducted as separate businesses in separate premises are conducted in separate departments of the same premises, each such department shall, for the purposes of this section, be deemed to be a separate factory, establishment or other premises.

      [Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239; 1947, 413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1993, 1825)

      NRS 612.400  Receipt of benefits under another unemployment compensation law.

      1.  An individual shall be disqualified for benefits for any week with respect to which or to a part of which the individual has received or is seeking unemployment benefits under an unemployment compensation law of another state or of the United States.

      2.  If the appropriate agency of such other state or of the United States finally determines that the individual is not entitled to such unemployment benefits, this disqualification shall not apply.

      [Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239; 1947, 413; 1949, 277; 1951, 339; 1955, 698]

      NRS 612.405  Extended benefits payable under Interstate Benefit Payment Plan.

      1.  Except as provided in subsection 2, a person is not eligible for extended benefits for any week in which:

      (a) Extended benefits are payable pursuant to a claim filed under the Interstate Benefit Payment Plan; and

      (b) An extended benefit period is not in effect.

      2.  The provisions of subsection 1 do not apply to the first 2 weeks for which extended benefits are payable pursuant to a claim filed under the Interstate Benefit Payment Plan.

      (Added to NRS by 1981, 398)

      NRS 612.420  Receipt of wages in lieu of notice; severance pay.  A person is disqualified for benefits for any week with respect to which the person receives either wages in lieu of notice or severance pay.

      [Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239; 1947, 413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1977, 899)

      NRS 612.425  Paid vacation.  A claimant shall be disqualified for benefits for any week with respect to which the claimant is on paid vacation.

      [Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239; 1947, 413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1971, 752)

      NRS 612.430  Receipt of pay for vacation on termination of employment.  A claimant shall be disqualified for benefits for any week following termination of work, which could have been compensated by vacation pay had termination not occurred, if the claimant actually receives such compensation at the time of separation or on regular paydays immediately following termination.

      [Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239; 1947, 413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1971, 752)

      NRS 612.432  Vacation or recess for holiday.

      1.  Benefits based on service in an instructional, research or principal administrative capacity in any educational institution or based on other service in any educational institution must be denied to any person for any week of unemployment which begins during an established and customary vacation or recess for a holiday if the person performs service in the period immediately preceding the vacation or recess and there is reasonable assurance that the person will be provided employment immediately succeeding the vacation or recess.

      2.  The provisions of this section apply also to services performed while employed by a governmental agency which is established and operated to provide services to educational institutions and which may make reimbursements in lieu of contributions pursuant to NRS 612.553.

      (Added to NRS by 1977, 903; A 1983, 600)

      NRS 612.434  Period between academic years or terms; paid sabbatical leave.

      1.  Benefits based on service in an instructional, research or principal administrative capacity for any educational institution must be denied to any person for any week of unemployment which begins during the period between two successive academic years, or during a similar period between two regular terms, whether or not successive, or during a period of paid sabbatical leave provided for in the person’s contract, if that person performs the service in the first of the academic years or terms and there is a contract or reasonable assurance that the person will be provided employment in any such capacity for an educational institution in the next academic year or term.

      2.  Except as provided in subsection 3, benefits based on service in any other capacity for any educational institution must be denied to any person for any week of unemployment which begins during the period between two successive academic years or terms if the person performed the service in the first of the academic years or terms and there is reasonable assurance that the person will be provided employment to perform that service in the next academic year or term.

      3.  A person who is denied benefits pursuant to subsection 2 and not offered an opportunity to perform the service for the educational institution for the second academic year or term is entitled to retroactive payment of his or her benefits for each week for which the person filed a timely claim that was denied pursuant to subsection 2.

      4.  The provisions of this section apply also to services performed while employed by a governmental agency which is established and operated to provide services to educational institutions and which may make reimbursements in lieu of contributions pursuant to NRS 612.553.

      (Added to NRS by 1977, 843; A 1981, 396; 1983, 601)

      NRS 612.436  Sports or athletic events.  Benefits are not payable to any person on the basis of any services, substantially all of which consist of participating in sports or athletic events or training or preparing for sports or athletic events, for any week which commences during the interval between two successive sport seasons, or similar period, if the person performed the services in the former season, or similar period, and there is a reasonable assurance that the person will perform such services in the later season, or similar period.

      (Added to NRS by 1977, 837)

      NRS 612.445  Repayment of benefits received as result of false statement or failure to disclose material fact; penalty for unemployment insurance fraud; disqualification.

      1.  A person shall not make a false statement or representation, knowing it to be false, or knowingly fail to disclose a material fact in order to obtain or increase any benefit or other payment under this chapter, including, without limitation, by failing to properly report earnings or by filing a claim for benefits using the social security number, name or other personal identifying information of another person. A person who violates the provisions of this subsection commits unemployment insurance fraud.

      2.  When the Administrator finds that a person has committed unemployment insurance fraud pursuant to subsection 1, the person shall repay to the Administrator for deposit in the Fund a sum equal to all of the benefits received by or paid to the person for each week with respect to which the false statement or representation was made or to which the person failed to disclose a material fact in addition to any interest, penalties and costs related to that sum. Except as otherwise provided in subsection 3 of NRS 612.480, the Administrator may make an initial determination finding that a person has committed unemployment insurance fraud pursuant to subsection 1 at any time within 4 years after the first day of the benefit year in which the person committed the unemployment insurance fraud.

      3.  Except as otherwise provided in this subsection and subsection 8, the person is disqualified from receiving unemployment compensation benefits under this chapter:

      (a) For a period beginning with the week in which the Administrator issues a finding that the person has committed unemployment insurance fraud pursuant to subsection 1 and ending not more than 52 consecutive weeks after the week in which it is determined that a claim was filed in violation of subsection 1; or

      (b) Until the sum described in subsection 2, in addition to any interest, penalties or costs related to that sum, is repaid to the Administrator,

Ê whichever is longer. The Administrator shall fix the period of disqualification according to the circumstances in each case.

      4.  It is a violation of subsection 1 for a person to file a claim, or to cause or allow a claim to be filed on his or her behalf, if:

      (a) The person is incarcerated in the state prison or any county or city jail or detention facility or other correctional facility in this State; and

      (b) The claim does not expressly disclose his or her incarceration.

      5.  A person who obtains benefits of $650 or more in violation of subsection 1 shall be punished in the same manner as theft pursuant to subsection 3 or 4 of NRS 205.0835.

      6.  In addition to the repayment of benefits required pursuant to subsection 2, the Administrator:

      (a) Shall impose a penalty equal to 15 percent of the total amount of benefits received by the person in violation of subsection 1. Money recovered by the Administrator pursuant to this paragraph must be deposited in the Unemployment Trust Fund in accordance with the provisions of NRS 612.590.

      (b) May impose a penalty equal to not more than:

            (1) If the amount of such benefits is greater than $25 but not greater than $1,000, 5 percent;

             (2) If the amount of such benefits is greater than $1,000 but not greater than $2,500, 10 percent; or

             (3) If the amount of such benefits is greater than $2,500, 35 percent,

Ê of the total amount of benefits received by the person in violation of subsection 1 or any other provision of this chapter. Money recovered by the Administrator pursuant to this paragraph must be deposited in the Employment Security Fund in accordance with the provisions of NRS 612.615.

      7.  Except as otherwise provided in subsection 8, a person may not pay benefits as required pursuant to subsection 2 by using benefits which would otherwise be due and payable to the person if he or she was not disqualified.

      8.  The Administrator may waive the period of disqualification prescribed in subsection 3 for good cause shown or if the person adheres to a repayment schedule authorized by the Administrator that is designed to fully repay benefits received from an improper claim, in addition to any related interest, penalties and costs, within 18 months. If the Administrator waives the period of disqualification pursuant to this subsection, the person may repay benefits as required pursuant to subsection 2 by using any benefits which are due and payable to the person, except that benefits which are due and payable to the person may not be used to repay any related interest, penalties and costs.

      9.  The Administrator may recover any money required to be paid pursuant to this section in accordance with the provisions of NRS 612.365 and may collect interest on any such money in accordance with the provisions of NRS 612.620.

      [Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239; 1947, 413; 1949, 277; 1951, 339; 1955, 698]—(NRS A 1971, 1391; 1993, 1825; 2009, 2494; 2011, 177; 2013, 1966)

      NRS 612.448  Alien status.

      1.  In addition to any restrictions imposed pursuant to NRS 422.065 and 422A.085, benefits are not payable on the basis of services performed by an alien unless, at the time the services were performed, the alien was:

      (a) Lawfully admitted for permanent residence in the United States;

      (b) Lawfully present in the United States for the purpose of performing the services; or

      (c) Otherwise permanently residing in the United States under color of law, including an alien who was lawfully present in the United States pursuant to section 207, 208 or 212(d)(5) of the Immigration and Nationality Act.

      2.  Any data or information required of persons applying for benefits to determine whether benefits are not payable to them because of their alien status must be uniformly required from all applicants for benefits.

      3.  In the case of any person whose application for benefits would otherwise be approved, a determination that benefits to that person are not payable because of his or her alien status may not be made except upon a preponderance of the evidence.

      4.  Any modification of any condition or any effective date for the denial of benefits based on services performed by an alien under the provisions of 26 U.S.C. § 3304(a)(14) which must be made by this State as a condition for full tax credit against the tax imposed by the Unemployment Compensation Amendments of 1976 (P.L. 94-566) must be adopted by regulation of the Administrator.

      (Added to NRS by 1977, 836; A 1991, 256; 1993, 1825; 1997, 2346; 2005, 22nd Special Session, 63)

CLAIMS FOR BENEFITS

      NRS 612.450  Procedure.  Claims for benefits shall be made in the manner prescribed by or authorized by NRS 612.455 to 612.530, inclusive, and in no other way.

      [6:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1947, 413; renumbered and A 1951, 345]

      NRS 612.455  Regulations of Administrator; employer to provide unemployed person with statements and materials.

      1.  Claims for benefits must be made in accordance with such regulations as the Administrator may prescribe, not inconsistent herewith.

      2.  Each employer shall post and maintain in places readily accessible to persons in the employer’s service a printed statement concerning such regulations or such other matters as the Administrator may by regulation prescribe.

      3.  Each employer shall supply to each person in the employer’s service, at the time the person becomes unemployed, copies of such printed statements or materials relating to claims for benefits or separation notices as the Administrator may by regulation prescribe. Such printed statements or other material must be supplied by the Administrator to each employer without cost to the employer.

      [6:129:1937; renumbered 6.1:129:1937 and A 1951, 345]—(NRS A 1993, 1826)

      NRS 612.457  Withholding of benefits for obligation for support of child.

      1.  Any person filing a claim for benefits shall, at the time the person files his or her claim, indicate whether he or she owes an obligation for the support of a child.

      2.  If a person eligible for benefits indicates that he or she owes such an obligation, the Administrator shall notify the state or local agency responsible for enforcing that obligation.

      3.  The Administrator shall withhold from the benefits to a person with an obligation for support the amount:

      (a) Specified by that person to be withheld, if there is no agreement or order;

      (b) Agreed upon by that person and the state or local agency, if there is no order; or

      (c) Required to be withheld by the Administrator by an order of a court served on the Administrator.

      4.  The Administrator shall pay the amounts withheld under this section to the appropriate state or local agency.

      5.  Any amount withheld by the Administrator under this section shall be deemed to be paid:

      (a) To the person as his or her benefit; and

      (b) By that person in satisfaction of his or her obligation for support.

      6.  This section applies only if the state or local agency receiving money from the Administrator for the support of a child agrees to reimburse the Division for the cost of administering this section.

      7.  For the purposes of this section, an obligation for the support of a child includes support from a parent or other person legally responsible for the child’s support and those attorney’s fees, interest and costs which may have been awarded pursuant to an order of a court.

      8.  As used in this section, “benefits” means any money or other assistance paid to the person for his or her unemployment pursuant to this chapter and pursuant to any agreement with the Federal Government.

      (Added to NRS by 1983, 857; A 1993, 1826)

      NRS 612.460  Unemployed person may request determination of status; written determination by Administrator; notice to employers during base period.

      1.  An unemployed person may file a request for a determination of the person’s benefit status in accordance with regulations prescribed by the Administrator. Upon such request, the Administrator shall furnish the person with a written determination. If it is determined that the claimant is an insured worker, the determination must include a statement as to the amount of wages for insured work paid to the claimant by each employer in his or her base period, and the employers by whom those wages were paid. It must include also the claimant’s benefit year, his or her weekly benefit amount and the maximum amount of benefits that may be paid to the claimant for his or her unemployment during the benefit year. All base-period employers of a claimant must be notified promptly when a claimant files a request for determination of his or her benefit status which results in a determination that the claimant is an insured worker.

      2.  If it is determined that the person is not an insured worker, the determination must include a statement as to the reason therefor, the amount of wages paid to the person by each employer during his or her base period and the employers by whom those wages were paid.

      [6:129:1937; renumbered 6.2:129:1937 and A 1951, 345]—(NRS A 1959, 920; 1973, 1362; 1993, 1827)

      NRS 612.465  Effective period of initial determination; payment of benefits.

      1.  An initial determination that an individual is an insured worker shall remain in effect throughout the benefit year for which it is made, unless modified by a redetermination or as the result of an Appeal Tribunal, Board of Review, or court decision, and in the absence of an appeal benefits shall be paid or denied in accordance therewith.

      2.  If, under the determination, benefits in any amount are payable as to which there is no dispute, such benefits shall be promptly paid regardless of such appeal.

      [6:129:1937; renumbered 6.3:129:1937 and A 1951, 345]

      NRS 612.470  Notice to insured worker.

      1.  The Administrator shall also promptly determine whether an insured worker is ineligible or disqualified with respect to any week occurring within the benefit year.

      2.  The insured worker must be given a written notice of the determination. A benefit payment shall be deemed a determination with respect to the week for which payment is made and notice to the claimant that the claimant is eligible to receive payment for the period covered thereby. If it is determined that the insured worker is not eligible to receive benefits or is disqualified for any week or weeks, the worker must be promptly furnished with a written notice of the determination, which must give the reasons for the determination and the length of the disqualification.

      [6:129:1937; renumbered 6.4:129:1937 and A 1951, 346]—(NRS A 1993, 1827)

      NRS 612.475  Notice to employers of new or additional claim; employer’s duties and rights upon receipt of notice.

      1.  The last employing unit of any unemployed claimant and the next to last employing unit of an unemployed claimant who has not earned remuneration with his or her last covered employer equal to or exceeding his or her weekly benefit amount in each of 16 weeks must be notified of any new claim or additional claim filed by the unemployed claimant following his or her separation.

      2.  The notice of the filing of a claim must contain the claimant’s name and social security number, the reason for separation from the employing unit affected as given by the claimant, the date of separation and such other information as is deemed proper.

      3.  Upon receipt of a notice of the filing of a claim, the employing unit shall, within 11 days after the date of the mailing of the notice, submit to the Division all known relevant facts which may affect the claimant’s rights to benefits.

      4.  Any employing unit that receives a notice of the filing of a claim may protest payment of benefits to the unemployed claimant if the protest is filed within 11 days after the notice is filed.

      5.  Any employing unit which has filed a protest in accordance with the provisions of this section must be notified in writing of the determination arrived at by the Administrator or the Administrator’s Deputy, and the notice must contain a statement setting forth the right of appeal.

      6.  As used in this section:

      (a) “Additional claim” means a claim filed during the benefit year when a break of 1 week or more has occurred in the series of claims with intervening employment.

      (b) “New claim” means an application for a determination of eligibility and benefits, benefit amount and duration of benefits which certifies to the beginning date of a first period of unemployment in a benefit year or the continuance of a period of unemployment into a new benefit year.

      [6:129:1937; renumbered 6.5:129:1937 and A 1951, 346; A 1955, 698]—(NRS A 1959, 920; 1975, 1001; 1981, 396; 1993, 1828; 2003, 1938; 2005, 201, 446; 2013, 1968)

      NRS 612.480  Redeterminations.

      1.  Except as otherwise provided in subsection 3:

      (a) The Administrator or a representative authorized to act on behalf of the Administrator may at any time within 1 year after the date of an initial determination that a person is an insured worker reopen the determination on the grounds of nondisclosure or misrepresentation of material fact, error, mistake or additional information, and may make a redetermination denying all or part of any benefits previously allowed or allowing all or part of any benefits previously denied.

      (b) At any time within 1 year after the end of any week with respect to which a determination allowing or denying benefits has been made, the Administrator or a representative authorized to act on behalf of the Administrator may reopen the determination on the grounds of error, mistake or additional information and make a redetermination denying all or part of any benefits previously allowed or allowing all or part of any benefits previously denied.

      (c) At any time within 2 years after the end of any week with respect to which a determination allowing or denying benefits has been made, the Administrator or a representative authorized to act on behalf of the Administrator may reopen the determination on the grounds of nondisclosure or misrepresentation of a material fact and make a redetermination denying all or part of any benefits previously allowed or allowing all or part of any benefits previously denied.

      2.  Notice of any redetermination must be promptly furnished to the claimant and any other party entitled to receive the original determination.

      3.  No determination described in subsection 1 may be reopened if an Appeal Tribunal has rendered a decision respecting that determination.

      [6:129:1937; renumbered 6.6:129:1937 and A 1951, 346; A 1955, 698]—(NRS A 1981, 396; 1993, 1828)

      NRS 612.485  Finality of determination or redetermination.

      1.  Any determination or redetermination is final 11 days after the date of notification or mailing of the notice of determination or redetermination unless a request for reconsideration or an appeal is filed within the 11-day period.

      2.  Nothing in this section limits or abridges the authority of the Administrator to make a redetermination as provided in NRS 612.480.

      3.  Any notice of a determination or redetermination must clearly indicate the interested persons’ right to appeal.

      [6:129:1937; renumbered 6.7:129:1937 and A 1951, 346; A 1955, 698]—(NRS A 1959, 902; 1993, 1829; 2005, 447)

      NRS 612.490  Appeal Tribunals: Appointment; alternate.

      1.  To hear and decide appealed claims, the Administrator shall:

      (a) Appoint one or more impartial Appeal Tribunals consisting in each case of a salaried examiner, selected in accordance with NRS 612.230; or

      (b) Enter into an interlocal agreement with another public agency pursuant to chapter 277 of NRS for the appointment of a single hearing officer.

      2.  No person may participate on behalf of the Administrator in any case in which the person is an interested party.

      3.  The Administrator may designate an alternate to serve in the absence or disqualification of any Appeal Tribunal.

      [6:129:1937; renumbered 6.8:129:1937 and A 1951, 347]—(NRS A 1971, 855; 1975, 301; 1981, 1990; 1989, 1721; 1993, 1829; 2007, 62)

      NRS 612.495  Appeal to Appeal Tribunal: Initiation of appeal from determination or redetermination; intervention of employing unit; withdrawal of appeal.

      1.  Any person entitled to a notice of determination or redetermination may file an appeal from the determination with an Appeal Tribunal, and the Administrator shall be a party respondent thereto. The appeal must be filed within 11 days after the date of mailing or personal service of the notice of determination or redetermination. The 11-day period may be extended for good cause shown. Any employing unit whose rights may be adversely affected may be permitted by the Appeal Tribunal to intervene as a party respondent to the appeal.

      2.  An appeal shall be deemed to be filed on the date it is delivered to the Division, or, if it is mailed, on the postmarked date appearing on the envelope in which it was mailed, if postage is prepaid and the envelope is properly addressed to the office of the Division that mailed notice of the person’s claim for benefits to each employer entitled to notice under NRS 612.475.

      3.  The 11-day period provided for in this section must be computed by excluding the day the determination was mailed or personally served, and including the last day of the 11-day period, unless the last day is a Saturday, Sunday or holiday, in which case that day must also be excluded.

      4.  The Appeal Tribunal may permit the withdrawal of the appeal by the appellant at the appellant’s request if there is no coercion or fraud involved in the withdrawal.

      [6:129:1937; renumbered 6.9:129:1937 and A 1951, 347]—(NRS A 1959, 903; 1977, 899; 1981, 397; 1993, 1829; 2005, 447)

      NRS 612.500  Hearing on appeal: Procedure; evidence; record; witnesses; trial de novo in certain circumstances.

      1.  A reasonable opportunity for a fair hearing on appeals must be promptly afforded all parties.

      2.  An Appeal Tribunal shall inquire into and develop all facts bearing on the issues and shall receive and consider evidence without regard to statutory and common-law rules. In addition to the issues raised by the appealed determination, the Appeal Tribunal may consider all issues affecting the claimant’s rights to benefits from the beginning of the period covered by the determination to the date of the hearing.

      3.  An Appeal Tribunal shall include in the record and consider as evidence all records of the Administrator that are material to the issues.

      4.  The Administrator shall adopt regulations governing the manner of filing appeals and the conduct of hearings and appeals consistent with the provisions of this chapter.

      5.  A record of all testimony and proceedings on appeal must be kept for 6 months after the date on which a decision of an Appeal Tribunal is mailed, but testimony need not be transcribed unless further review is initiated. If further review is not initiated within that period, the record may be destroyed.

      6.  Witnesses subpoenaed are entitled to fees in the amounts specified in NRS 50.225, and the fees of witnesses so subpoenaed shall be deemed part of the expense of administering this chapter.

      7.  An Appeal Tribunal shall not participate in an appeal hearing in which the Appeal Tribunal has a direct or indirect interest.

      8.  If the records of an appeal have been destroyed pursuant to subsection 5, a person aggrieved by the decision in the appeal may petition a district court for a trial de novo. If the district court finds that good cause exists for the party’s failure to pursue the administrative remedies provided in NRS 612.510, it may grant the petitioner’s request.

      [6:129:1937; renumbered 6.10:129:1937 and A 1951, 347; A 1955, 698]—(NRS A 1971, 753; 1975, 914; 1987, 552; 1993, 1830; 2007, 63)

      NRS 612.505  Consolidated appeals.  When the same or substantially similar evidence is material to the matter in issue with respect to more than one individual, the same time and place for considering all such appeals may be fixed, hearings thereon jointly conducted, a single record of the proceedings made, and evidence introduced with respect to one proceeding considered as introduced in the others, provided no party is prejudiced thereby.

      [6:129:1937; renumbered 6.11:129:1937 and A 1951, 348]

      NRS 612.510  Notice of decision of Appeal Tribunal; time for further appeal.

      1.  After a hearing, an Appeal Tribunal shall make its findings promptly and on the basis thereof affirm, modify or reverse the determination. Each party must be promptly furnished a copy of the decision and the supporting findings.

      2.  The decision is final unless an appeal to the Board of Review or a request for review or appeal to the Board of Review is filed, within 11 days after the decision has been mailed to each party’s last known address or otherwise delivered to the party. The 11-day period may be extended for good cause shown.

      3.  A request for review or appeal to the Board of Review shall be deemed to be filed on the date it is delivered to the Division, or, if it is mailed, on the postmarked date appearing on the envelope in which it was mailed, if the postage was prepaid and the envelope was properly addressed to one of the offices of the Division.

      4.  The time provided for in this section must be computed in the manner provided in NRS 612.495.

      [6:129:1937; renumbered 6.12:129:1937 and A 1951, 348]—(NRS A 1959, 903; 1993, 1830; 2005, 447)

      NRS 612.515  Appeal to Board of Review.

      1.  An appeal to the Board of Review by any party must be allowed as a matter of right if the Appeal Tribunal’s decision reversed or modified the Administrator’s determination. In all other cases, further review must be at the discretion of the Board of Review.

      2.  The Board on its own motion may initiate a review of a decision or determination of an Appeal Tribunal within 11 days after the date of mailing of the decision.

      3.  The Board may affirm, modify or reverse the findings or conclusions of the Appeal Tribunal solely on the basis of evidence previously submitted, or upon the basis of such additional evidence as it may direct to be taken.

      4.  Each party, including the Administrator, must be promptly furnished a copy of the decision and the supporting findings of the Board of Review.

      [6:129:1937; renumbered 6.13:129:1937 and A 1951, 348]—(NRS A 1971, 1162; 1975, 914; 1993, 1831; 2005, 448)

      NRS 612.520  Removal or transfer of appeals from one Appeal Tribunal to another Appeal Tribunal.

      1.  The Administrator, for cause, may remove or transfer to another Appeal Tribunal any appeal pending before an Appeal Tribunal.

      2.  The parties to any appeal so removed or transferred by the Administrator shall be given a full and fair hearing on the original appeal.

      [6:129:1937; renumbered 6.14:129:1937 and A 1951, 348]—(NRS A 2007, 64)

      NRS 612.525  Appeal to courts: Time for appeal; exhaustion of administrative remedies; appeal by Administrator.

      1.  Any decision of the Board of Review in the absence of an appeal therefrom as herein provided becomes final 11 days after the date of notification or mailing thereof, and judicial review thereof is permitted only after any party claiming to be aggrieved thereby has exhausted administrative remedies as provided by this chapter.

      2.  The Administrator shall be deemed to be a party to any judicial action involving any such decision, and may be represented in any such judicial action by:

      (a) Any qualified attorney employed by the Administrator and designated by the Administrator for that purpose; or

      (b) The Attorney General, at the Administrator’s request.

      3.  The Administrator may appeal from any decision of the Board of Review to the courts as may any other party to that decision.

      [6:129:1937; renumbered 6.15:129:1937 and A 1951, 348]—(NRS A 1993, 1831; 2005, 448)

      NRS 612.530  Judicial review of decision of Board of Review: Commencement of action in district court; parties; service of petition; summary hearings; appeals to Supreme Court. [Effective through December 31, 2014, and after that date unless the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election.]

      1.  Within 11 days after the decision of the Board of Review has become final, any party aggrieved thereby or the Administrator may secure judicial review thereof by commencing an action in the district court of the county where the employment which is the basis of the claim was performed for the review of the decision, in which action any other party to the proceedings before the Board of Review must be made a defendant.

      2.  In such action, a petition which need not be verified, but which must state the grounds upon which a review is sought, must be served upon the Administrator, unless the Administrator is the appellant, or upon such person as the Administrator may designate, and such service shall be deemed completed service on all parties, but there must be left with the party so served as many copies of the petition as there are defendants, and the Administrator shall forthwith mail one such copy to each defendant.

      3.  With the Administrator’s answer or petition, the Administrator shall certify and file with the court originals or true copies of all documents and papers and a transcript of all testimony taken in the matter, together with the Board of Review’s findings of fact and decision therein. The Administrator may certify to the court questions of law involved in any decision.

      4.  In any judicial proceedings under this section, the finding of the Board of Review as to the facts, if supported by evidence and in the absence of fraud, is conclusive, and the jurisdiction of the court is confined to questions of law.

      5.  Such actions, and the questions so certified, must be heard in a summary manner and must be given precedence over all other civil cases except cases arising under chapters 616A to 616D, inclusive, or chapter 617 of NRS.

      6.  An appeal may be taken from the decision of the district court to the Supreme Court of Nevada in the same manner, but not inconsistent with the provisions of this chapter, as is provided in civil cases.

      7.  It is not necessary, in any judicial proceeding under this section, to enter exceptions to the rulings of the Board of Review, and no bond may be required for entering the appeal.

      8.  Upon the final determination of the judicial proceeding, the Board of Review shall enter an order in accordance with the determination.

      9.  A petition for judicial review does not act as a supersedeas or stay unless the Board of Review so orders.

      [6:129:1937; renumbered 6.16:129:1937 and A 1951, 349]—(NRS A 1971, 753; 1993, 1831; 1999, 207; 2003, 1938; 2005, 448)

      NRS 612.530  Judicial review of decision of Board of Review: Commencement of action in district court; parties; service of petition; summary hearings; appeals to appellate court. [Effective January 1, 2015, if the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election.]

      1.  Within 11 days after the decision of the Board of Review has become final, any party aggrieved thereby or the Administrator may secure judicial review thereof by commencing an action in the district court of the county where the employment which is the basis of the claim was performed for the review of the decision, in which action any other party to the proceedings before the Board of Review must be made a defendant.

      2.  In such action, a petition which need not be verified, but which must state the grounds upon which a review is sought, must be served upon the Administrator, unless the Administrator is the appellant, or upon such person as the Administrator may designate, and such service shall be deemed completed service on all parties, but there must be left with the party so served as many copies of the petition as there are defendants, and the Administrator shall forthwith mail one such copy to each defendant.

      3.  With the Administrator’s answer or petition, the Administrator shall certify and file with the court originals or true copies of all documents and papers and a transcript of all testimony taken in the matter, together with the Board of Review’s findings of fact and decision therein. The Administrator may certify to the court questions of law involved in any decision.

      4.  In any judicial proceedings under this section, the finding of the Board of Review as to the facts, if supported by evidence and in the absence of fraud, is conclusive, and the jurisdiction of the court is confined to questions of law.

      5.  Such actions, and the questions so certified, must be heard in a summary manner and must be given precedence over all other civil cases except cases arising under chapters 616A to 616D, inclusive, or chapter 617 of NRS.

      6.  An appeal may be taken from the decision of the district court to the appellate court of competent jurisdiction pursuant to the rules fixed by the Supreme Court of Nevada pursuant to Section 4 of Article 6 of the Nevada Constitution in the same manner, but not inconsistent with the provisions of this chapter, as is provided in civil cases.

      7.  It is not necessary, in any judicial proceeding under this section, to enter exceptions to the rulings of the Board of Review, and no bond may be required for entering the appeal.

      8.  Upon the final determination of the judicial proceeding, the Board of Review shall enter an order in accordance with the determination.

      9.  A petition for judicial review does not act as a supersedeas or stay unless the Board of Review so orders.

      [6:129:1937; renumbered 6.16:129:1937 and A 1951, 349]—(NRS A 1971, 753; 1993, 1831; 1999, 207; 2003, 1938; 2005, 448; 2013, 1792, effective January 1, 2015, if the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election)

      NRS 612.533  Introduction of certain evidence concerning claims for benefits prohibited in separate or subsequent proceeding.  Any finding of fact or law, judgment, determination, conclusion or final order made by the Administrator or an Appeal Tribunal, examiner, Board of Review, district court or any other person with the authority to make findings of fact or law pursuant to NRS 612.450 to 612.530, inclusive, is not admissible or binding in any separate or subsequent action or proceeding, between a person and that person’s present or previous employer brought before an arbitrator, court or judge of this State or the United States, regardless of whether the prior action was between the same or related parties or involved the same facts.

      (Added to NRS by 1987, 151; A 1993, 1832)

CONTRIBUTIONS

      NRS 612.535  Payment; registration of employer with Division.

      1.  Contributions with respect to wages for employment accrue and become payable by each employer for each calendar quarter in which the employer is subject to this chapter. Contributions are due and payable by each employer to the Administrator for the Fund in accordance with such regulations as the Administrator may prescribe, and must not be deducted, in whole or in part, from the wages of persons in employment for that employer.

      2.  In the payment of any contributions, a fractional part of a cent must be disregarded unless it amounts to one-half cent or more, in which case it must be increased to 1 cent.

      3.  Each employing unit, within 30 days after becoming an employer under this chapter, shall register with the Division by filing a report form designed and prescribed by the Division.

      [Part 7:129:1937; A 1941, 412; 1943, 239; 1945, 299; 1947, 299; 1949, 257; 1951, 349; 1953, 677; 1955, 698]—(NRS A 1977, 899; 1993, 1832)

      NRS 612.540  Rate.  The standard rate of contributions is 2.95 percent of wages paid by each employer during the calendar year with respect to employment. Each employer who becomes subject to the law on or after the first day of the first calendar quarter after February 25, 1965, shall pay contributions at a rate of 2.95 percent until such time as the employer is eligible for a rate under NRS 612.550.

      [Part 7:129:1937; A 1941, 412; 1943, 239; 1945, 299; 1947, 299; 1949, 257; 1951, 349; 1953, 677; 1955, 698]—(NRS A 1965, 109; 1975, 1002; 1989, 1528; 1991, 146)

      NRS 612.545  Base.

      1.  For the purposes of NRS 612.535, 612.540 and 612.606, wages do not include that part of the wages paid for employment to a person by an employer during any calendar year which exceeds 66 2/3 percent of the average annual wage, rounded to the nearest hundred dollars, for the preceding calendar year unless that part of the wages is subject to a tax under a federal law imposing a tax against which credit may be taken for contributions paid under this chapter. The average annual wage for employers who do not elect reimbursement in lieu of contributions must be computed as follows: On or before July 1, the total wages reported for the preceding calendar year by those employers who are subject to the provisions of this chapter must be divided by the average of the 12 mid-month totals of all workers in employment for employers as reported in that year.

      2.  For the purpose of this section:

      (a) Any employer who acquired a part of or the entire organization, trade or business or substantially all of the assets of an employer must be treated as a single unit with its predecessor for the calendar year in which the acquisition occurs.

      (b) The wages paid by an employer to an employee performing services for the employer in another state upon which contributions are required to be paid by that employer under the unemployment compensation law of that state must be included as part of the wages used to calculate the contributions in subsection 1.

      [Part 7:129:1937; A 1941, 412; 1943, 239; 1945, 299; 1947, 299; 1949, 257; 1951, 349; 1953, 677; 1955, 698]—(NRS A 1965, 109; 1971, 1360; 1973, 1362; 1975, 1002; 1977, 839; 1983, 461; 1989, 1528; 1991, 146; 2005, 449)

      NRS 612.550  Rates for employers.

      1.  As used in this section:

      (a) “Average actual duration” means the number of weeks obtained by dividing the number of weeks of benefits paid for weeks of total unemployment in a consecutive 12-month period by the number of first payments made in the same 12-month period.

      (b) “Average annual payroll” for each calendar year means the annual average of total wages paid by an employer subject to contributions for the 3 consecutive calendar years immediately preceding the computation date. The average annual payroll for employers first qualifying as eligible employers must be computed on the total amount of wages paid, subject to contributions, for not less than 10 consecutive quarters and not more than 12 consecutive quarters ending on December 31, immediately preceding the computation date.

      (c) “Beneficiary” means a person who has received a first payment.

      (d) “Computation date” for each calendar year means June 30 of the preceding calendar year.

      (e) “Covered worker” means a person who has worked in employment subject to this chapter.

      (f) “First payment” means the first weekly unemployment insurance benefit paid to a person in the person’s benefit year.

      (g) “Reserve balance” means the excess, if any, of total contributions paid by each employer over total benefit charges to that employer’s experience rating record.

      (h) “Reserve ratio” means the percentage ratio that the reserve balance bears to the average annual payroll.

      (i) “Total contributions paid” means the total amount of contributions, due on wages paid on or before the computation date, paid by an employer not later than the last day of the second month immediately following the computation date.

      (j) “Unemployment risk ratio” means the ratio obtained by dividing the number of first payments issued in any consecutive 12-month period by the average monthly number of covered workers in employment as shown on the records of the Division for the same 12-month period.

      2.  The Administrator shall, as of the computation date for each calendar year, classify employers in accordance with their actual payrolls, contributions and benefit experience, and shall determine for each employer the rate of contribution which applies to that employer for each calendar year in order to reflect his or her experience and classification. The contribution rate of an employer may not be reduced below 2.95 percent, unless there have been 12 consecutive calendar quarters immediately preceding the computation date throughout which the employer has been subject to this chapter and his or her account as an employer could have been charged with benefit payments, except that an employer who has not been subject to the law for a sufficient period to meet this requirement may qualify for a rate less than 2.95 percent if his or her account has been chargeable throughout a lesser period not less than the 10-consecutive-calendar-quarter period ending on the computation date.

      3.  Any employer who qualifies under paragraph (b) of subsection 9 and receives the experience record of a predecessor employer must be assigned the contribution rate of the predecessor.

      4.  Benefits paid to a person up to and including the computation date must be charged against the records, for experience rating, of the person’s base-period employers in the same percentage relationship that wages reported by individual employers represent to total wages reported by all base period employers, except that:

      (a) If one of the base period employers has paid 75 percent or more of the wages paid to the person during the person’s base period, and except as otherwise provided in NRS 612.551, the benefits, less a proportion equal to the proportion of wages paid during the base period by employers who make reimbursement in lieu of contributions, must be charged to the records for experience rating of that employer. The proportion of benefits paid which is equal to the part of the wages of the claimant for the base period paid by an employer who makes reimbursement must be charged to the record of that employer.

      (b) No benefits paid to a multistate claimant based upon entitlement to benefits in more than one state may be charged to the experience rating record of any employer when no benefits would have been payable except pursuant to NRS 612.295.

      (c) Except for employers who have been given the right to make reimbursement in lieu of contributions, extended benefits paid to a person must not be charged against the accounts of the person’s base-period employers.

      5.  The Administrator shall, as of the computation date for each calendar year, compute the reserve ratio for each eligible employer and shall classify those employers on the basis of their individual reserve ratios. The contribution rate assigned to each eligible employer for the calendar year must be determined by the range within which the employer’s reserve ratio falls. The Administrator shall, by regulation, prescribe the contribution rate schedule to apply for each calendar year by designating the ranges of reserve ratios to which must be assigned the various contribution rates provided in subsection 6. The lowest contribution rate must be assigned to the designated range of highest reserve ratios and each succeeding higher contribution rate must be assigned to each succeeding designated range of lower reserve ratios, except that, within the limits possible, the differences between reserve ratio ranges must be uniform.

      6.  Each employer eligible for a contribution rate based upon experience and classified in accordance with this section must be assigned a contribution rate by the Administrator for each calendar year according to the following classes:

 

Class 1....................................................................................................... 0.25 percent

Class 2....................................................................................................... 0.55 percent

Class 3....................................................................................................... 0.85 percent

Class 4....................................................................................................... 1.15 percent

Class 5....................................................................................................... 1.45 percent

Class 6....................................................................................................... 1.75 percent

Class 7....................................................................................................... 2.05 percent

Class 8....................................................................................................... 2.35 percent

Class 9....................................................................................................... 2.65 percent

Class 10..................................................................................................... 2.95 percent

Class 11..................................................................................................... 3.25 percent

Class 12..................................................................................................... 3.55 percent

Class 13..................................................................................................... 3.85 percent

Class 14..................................................................................................... 4.15 percent

Class 15..................................................................................................... 4.45 percent

Class 16..................................................................................................... 4.75 percent

Class 17..................................................................................................... 5.05 percent

Class 18..................................................................................................... 5.40 percent

 

      7.  On September 30 of each year, the Administrator shall determine:

      (a) The highest of the unemployment risk ratios experienced in the 109 consecutive 12-month periods in the 10 years ending on March 31;

      (b) The potential annual number of beneficiaries found by multiplying the highest unemployment risk ratio by the average monthly number of covered workers in employment as shown on the records of the Division for the 12 months ending on March 31;

      (c) The potential annual number of weeks of benefits payable found by multiplying the potential number of beneficiaries by the highest average actual duration experienced in the 109 consecutive 12-month periods in the 10 years ending on September 30; and

      (d) The potential maximum annual benefits payable found by multiplying the potential annual number of weeks of benefits payable by the average payment made to beneficiaries for weeks of total unemployment in the 12 months ending on September 30.

      8.  The Administrator shall issue an individual statement, itemizing benefits charged during the 12-month period ending on the computation date, total benefit charges, total contributions paid, reserve balance and the rate of contributions to apply for that calendar year, for each employer whose account is in active status on the records of the Division on January 1 of each year and whose account is chargeable with benefit payments on the computation date of that year.

      9.  If an employer transfers its trade or business, or a portion thereof, to another employer:

      (a) And there is substantially common ownership, management or control of the employers, the experience record attributable to the transferred trade or business must be transferred to the employer to whom the trade or business is transferred. The rates of both employers must be recalculated, and the recalculated rates become effective on the date of the transfer of the trade or business. If the Administrator determines, following the transfer of the experience record pursuant to this paragraph, that the sole or primary purpose of the transfer of the trade or business was to obtain a reduced liability for contributions, the Administrator shall combine the experience rating records of the employers involved into a single account and assign a single rate to the account.

      (b) And there is no substantially common ownership, management or control of the employers, the experience record of an employer may be transferred to a successor employer as of the effective date of the change of ownership if:

             (1) The successor employer acquires the entire or a severable and distinct portion of the business, or substantially all of the assets, of the employer;

             (2) The successor employer notifies the Division of the acquisition in writing within 90 days after the date of the acquisition;

             (3) The employer and successor employer submit a joint application to the Administrator requesting the transfer; and

             (4) The joint application is approved by the Administrator.

Ê The joint application must be submitted within 1 year after the date of issuance by the Division of official notice of eligibility to transfer.

      (c) Except as otherwise provided in paragraph (a), a transfer of the experience record must not be completed if the Administrator determines that the acquisition was effected solely or primarily to obtain a more favorable contribution rate.

      (d) Any liability to the Division for unpaid contributions, interest or forfeit attributable to the transferred trade or business must be transferred to the successor employer. The percentage of liability transferred must be the same as the percentage of the experience record transferred.

      10.  Whenever an employer has paid no wages in employment for 8 consecutive calendar quarters following the last calendar quarter in which the employer paid wages for employment, the Administrator shall terminate the employer’s experience rating account, and the account must not thereafter be used in any rate computation.

      11.  The Administrator may adopt reasonable accounting methods to account for those employers which are in a category for providing reimbursement in lieu of contributions.

      [Part 7:129:1937; A 1941, 412; 1943, 239; 1945, 299; 1947, 299; 1949, 257; 1951, 349; 1953, 677; 1955, 698]—(NRS A 1959, 367, 921; 1961, 687; 1965, 110; 1971, 1360; 1973, 731, 1363, 1785; 1975, 1003; 1977, 899; 1981, 690; 1983, 463, 865; 1989, 1529; 1991, 146; 1993, 1833; 2005, 449; 2013, 1968)

      NRS 612.551  Charging of benefits to account of employer; grounds for removal of charges on account of employer; appeal of certain determinations of Administrator; effect of certain determinations on claimant.

      1.  Except as otherwise provided in subsections 2, 3 and 7, if the Division determines that a claimant has earned 75 percent or more of his or her wages during his or her base period from one employer, it shall notify the employer of its determination and advise him or her that he or she has a right to protest the charging of benefits to his or her account pursuant to subsection 4 of NRS 612.550.

      2.  Benefits paid pursuant to an elected base period in accordance with NRS 612.344 must not be charged against the record for experience rating of the employer.

      3.  Except as otherwise provided in subsection 7, if a claimant leaves his or her last or next to last employer to take other employment and leaves or is discharged by the latter employer, benefits paid to the claimant must not be charged against the record for experience rating of the former employer.

      4.  If the employer provides evidence within 10 working days after the notice required by subsection 1 was mailed which satisfies the Administrator that the claimant:

      (a) Left his or her employment voluntarily without good cause or was discharged for misconduct connected with the employment; or

      (b) Was the spouse of an active member of the Armed Forces of the United States and left his or her employment because the spouse was transferred to a different location,

Ê the Administrator shall order that the benefits not be charged against the record for experience rating of the employer.

      5.  The employer may appeal from the ruling of the Administrator relating to the cause of the termination of the employment of the claimant in the same manner as appeals may be taken from determinations relating to claims for benefits.

      6.  A determination made pursuant to this section does not constitute a basis for disqualifying a claimant to receive benefits.

      7.  If an employer who is given notice of a claim for benefits pursuant to subsection 1 fails to submit timely to the Division all known relevant facts which may affect the claimant’s rights to benefits as required by NRS 612.475, the employer’s record for experience rating is not entitled to be relieved of the amount of any benefits paid to the claimant as a result of such failure that were charged against the employer’s record pursuant to NRS 612.550 or 612.553.

      (Added to NRS by 1981, 688; A 1991, 121, 527; 1993, 538, 1836; 1995, 530; 1997, 2393; 1999, 819; 2007, 64; 2013, 1972)

      NRS 612.553  Nonprofit organizations, political subdivisions and Indian tribes: Payment of contributions or reimbursement in lieu of contributions.

      1.  For the purposes of this section:

      (a) “Indian tribe” includes any entity described in subsection 10 of NRS 612.055.

      (b) “Nonprofit organization” means any entity described in subsection 1 of NRS 612.121.

      (c) “Political subdivision” means any entity described in subsection 9 of NRS 612.055.

      2.  Any nonprofit organization, political subdivision or Indian tribe which is subject to this chapter:

      (a) Shall pay contributions to the Unemployment Compensation Fund in the manner provided in NRS 612.535 to 612.550, inclusive, unless it elects, in accordance with this section, to pay into the Unemployment Compensation Fund, in lieu of contributions, as reimbursement an amount equivalent to the amount of regular unemployment compensation benefits and one-half of the extended benefits paid to claimants that is attributable to wages paid, except that after December 31, 1978, a political subdivision, and after December 21, 2000, an Indian tribe, shall reimburse an amount equal to the regular unemployment compensation benefits and all of the extended benefits. An Indian tribe may elect to become liable for payments by way of reimbursement in lieu of contributions for the tribe as a whole, or for any political subdivision, subsidiary, wholly owned business, or any combination thereof. The amount of benefits payable by each employer who elects to make payments by way of reimbursement in lieu of contributions must be an amount which bears the same ratio to the total benefits paid to a person as the total base-period wages paid to that person by the employer bear to the total base-period wages paid to that person by all of the person’s base-period employers. Two or more employers who have become liable for payments by way of reimbursement in lieu of contributions may file a joint application, in accordance with regulations of the Administrator, for the establishment of a group account for the purpose of sharing the cost of benefits paid that are attributable to service in the employ of such employers.

      (b) May elect to become liable for payments by way of reimbursement in lieu of contributions for a period of not less than 4 consecutive calendar quarters beginning with the first day of the calendar quarter on which it became subject to this chapter by filing a written notice with the Administrator not later than 30 days immediately following the date of the determination that it is subject to this chapter. The organization remains liable for payments by way of reimbursement in lieu of contributions until it files with the Administrator a written notice terminating its election not later than 30 days before the beginning of the taxable year for which the termination is first effective.

      3.  Any nonprofit organization, political subdivision or Indian tribe which is paying contributions as provided in NRS 612.535 to 612.550, inclusive, may change to a reimbursement-in-lieu-of-contributions basis by filing with the Administrator not later than 30 days before the beginning of any taxable year a written notice of its election to become liable for payments by way of reimbursements in lieu of contributions. The election is not terminable by the organization for that and the next taxable year.

      4.  The Administrator may for a good cause extend the period in which a notice of election or a notice of termination must be filed and may permit an election to be retroactive, but not any earlier than with respect to benefits paid after December 31, 1970, for a nonprofit organization, December 31, 1976, for a political entity, or December 21, 2000, for an Indian tribe.

      5.  The Administrator shall notify each nonprofit organization, political subdivision and Indian tribe of any determination which the Administrator may make of its status as an employer and of the effective date of any election which it makes and of any termination of such election. The Administrator’s determination is subject to reconsideration, petitions for hearing and judicial review in accordance with the provisions of this chapter.

      6.  The amount of reimbursement in lieu of contributions due from each employing unit which elects to make reimbursement in lieu of contributions must be determined by the Administrator as soon as practicable after the end of each calendar quarter or at the end of any other period as determined by the Administrator. The Administrator shall bill each employing unit which makes reimbursement in lieu of contributions for an amount determined pursuant to paragraph (a) of subsection 2. Amounts due under this subsection must be paid not later than 30 days after a bill is mailed to the last known address of the employing unit. If payment is not made on or before the date due and payable, the whole or any part thereafter remaining unpaid bears interest at the rate of one-half percent per month or fraction thereof, from and after the due date until payment is received by the Administrator. The amount of payments due, but not paid, may be collected by the Administrator, together with interest and penalties, if any, in the same manner and subject to the same conditions as contributions due from other employers. The amount due specified in any bill from the Administrator is conclusive and binding on the employing unit, unless not later than 15 days after the bill was mailed to its last known address, the employing unit files an application for redetermination. A redetermination made under this subsection is subject to petition for hearing and judicial review in accordance with the provisions of this chapter. Payments made by any nonprofit organization, political subdivision or Indian tribe under the provisions of this section must not be deducted, in whole or in part, from the wages of any person employed by that organization.

      7.  The Administrator shall:

      (a) Suspend the election of an Indian tribe to become liable for payments by way of reimbursement in lieu of contributions if the tribe fails to make payment, together with interest and penalties, if any, within 90 days after the tribe receives a bill from the Administrator.

      (b) Require an Indian tribe whose election to become liable for payments by way of reimbursement in lieu of contributions is suspended pursuant to subsection 1 to pay contributions as set forth in NRS 612.535 to 612.550, inclusive, for the following taxable year unless the Administrator receives its payment in full before the Administrator computes the contribution rates for that year.

      (c) Reinstate the election of an Indian tribe to become liable for payments by way of reimbursement in lieu of contributions that is suspended pursuant to subsection 1 if the tribe:

             (1) Has paid all contributions pursuant to NRS 612.535 to 612.550, inclusive, including interest and penalties, for not less than 1 year; and

             (2) Has no unpaid balance owing to the Administrator for any contribution, payment in lieu of contributions, penalty or interest.

      8.  Benefits are payable on the basis of employment to which this section applies, in the same amount, on the same terms and subject to the same conditions as benefits payable on the basis of other employment subject to this chapter.

      9.  In determining contribution rates assigned to employers under this chapter, the payrolls of employing units liable for payments in lieu of contributions must not be included in computing the contribution rates to be assigned to employers under this chapter. The reimbursement in lieu of contributions paid by or due from such employing units must be included in the total assets of the fund in the same manner as contributions paid by other employers.

      10.  The provisions of NRS 612.550 do not apply to employers who elect reimbursement in lieu of contributions.

      11.  Except as inconsistent with the provisions of this section, the provisions of this chapter and regulations of the Administrator apply to any matter arising pursuant to this section.

      (Added to NRS by 1971, 1353; A 1973, 1366; 1977, 840; 1993, 1836; 2001, 1460)

PERIOD, ELECTION AND TERMINATION OF EMPLOYER’S COVERAGE

      NRS 612.555  Employing unit becoming employer within calendar quarter subject to chapter from beginning of quarter; exception.  Any employing unit which becomes an employer subject to this chapter within any calendar quarter is subject to this chapter from the beginning of that quarter, except that any nonprofit organization as defined in NRS 612.121, or agricultural employer or domestic employer as defined in NRS 612.055, which becomes subject to this chapter within any calendar year is subject to this chapter for the whole of the calendar year.

      [Part 8:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1943 NCL § 2825.08]—(NRS A 1973, 1368; 1977, 843)

      NRS 612.560  When employing unit ceases to be employer.

      1.  Except as otherwise provided in NRS 612.565 to 612.580, inclusive, an employing unit ceases to be an employer subject to this chapter at any time when it appears to the satisfaction of the Administrator that:

      (a) During each of the four completed calendar quarters immediately preceding the Administrator’s finding, the employing unit did not employ in employment subject to this chapter one or more persons in any calendar quarter wherein the employing unit had a payroll of $225 or more;

      (b) Any nonprofit organization, as described in subsection 1 of NRS 612.121, does not qualify for coverage because it does not meet the requirements of subparagraph (2) of paragraph (b) of subsection 1 of that section;

      (c) Any agricultural employer, as defined in NRS 612.055, does not qualify for coverage because it does not meet the requirements of that section; or

      (d) Any domestic employer, as defined in NRS 612.055, does not qualify for coverage because it does not meet the requirements of those sections.

      2.  For the purposes of this section, the two or more employing units mentioned in subsection 2 or 3 of NRS 612.055 must be treated as a single employing unit.

      [Part 8:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1943 NCL § 2825.08]—(NRS A 1973, 1368; 1977, 843; 1993, 1838)

      NRS 612.565  Employing unit not subject to chapter may elect to become employer subject to chapter; conditions.  An employing unit, not otherwise subject to this chapter, which files with the Administrator its written election to become an employer subject hereto for not less than 2 calendar years, becomes, with the written approval of such election by the Administrator, an employer subject hereto to the same extent as all other employers, as of the date stated in such approval, and ceases to be subject hereto as of January 1 of any calendar year subsequent to such 2 calendar years only if at least 30 days before such January 1 it has filed with the Administrator a written notice to that effect.

      [Part 8:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1943 NCL § 2825.08]—(NRS A 1993, 1839)

      NRS 612.570  Employing unit may elect that services not covered by chapter shall be deemed to constitute employment; conditions.

      1.  Any employing unit for which services that do not constitute employment, as defined in this chapter, are performed, may file with the Administrator a written election that all such services performed by persons in its employ in one or more distinct establishments or places of business shall be deemed to constitute employment for all the purposes of this chapter for not less than 2 calendar years.

      2.  Upon the written approval of such election by the Administrator, such services shall be deemed to constitute employment subject to this chapter from and after the date stated in such approval.

      3.  Such services cease to be deemed employment subject hereto as of January 1 of any calendar year subsequent to such 2 calendar years, only if at least 30 days before such January 1 such employing unit has filed with the Administrator a written notice to that effect.

      [Part 8:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1943 NCL § 2825.08]—(NRS A 1993, 1839)

      NRS 612.580  Termination of employer’s election by Administrator.  The Administrator may terminate the approval of the election of coverage made by any employing unit pursuant to NRS 612.565 and 612.570 at any time upon 30 days’ written notice.

      [Part 8:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1943 NCL § 2825.08]—(NRS A 1971, 1364; 1977, 844; 1993, 1839)

UNEMPLOYMENT COMPENSATION FUND

      NRS 612.583  “Benefits” defined.  As used in NRS 612.583 to 612.600, inclusive, “benefits” has the meaning ascribed to it in NRS 612.6104.

      (Added to NRS by 2013, 2649)

      NRS 612.585  Establishment and control.

      1.  There is hereby established as a special fund, separate and apart from all public money or funds of this State, an Unemployment Compensation Fund, which must be administered by the Administrator exclusively for the purposes of this chapter.

      2.  The Fund consists of:

      (a) All contributions, other than special bond contributions as defined in NRS 612.6116, or reimbursements in lieu of contributions collected under this chapter.

      (b) Interest earned upon the money in the Fund.

      (c) Any property or securities acquired through the use of money belonging to the Fund.

      (d) All earnings of such property or securities.

      (e) All money credited to the account of the State of Nevada in the Unemployment Trust Fund pursuant to section 903 of the Social Security Act, as amended (42 U.S.C. § 1103).

      (f) All other money received for the Fund from any other source.

      3.  All money in the Fund must be mingled and undivided.

      4.  All fines and penalties collected pursuant to the criminal provisions of this chapter must be paid to the State Permanent School Fund.

      [Part 9:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1943 NCL § 2825.09]—(NRS A 1969, 220; 1971, 1364; 1993, 1839; 2013, 2649)

      NRS 612.590  Accounts; deposits; refunds.

      1.  The State Treasurer shall:

      (a) Be the treasurer and custodian of the Fund.

      (b) Administer the Fund in accordance with the directions of the Administrator.

      (c) Issue warrants upon it in accordance with such regulations as the Administrator prescribes.

      2.  The State Treasurer shall maintain within the Fund three separate accounts:

      (a) A Clearing Account.

      (b) An Unemployment Trust Fund Account.

      (c) A Benefit Account.

      3.  All money payable to the Fund, upon receipt thereof by the Administrator, must be forwarded to the State Treasurer, who shall immediately deposit it in the Clearing Account.

      4.  Refunds payable pursuant to NRS 612.655 may be paid from the Clearing Account or from the Benefit Account upon warrants issued by the State Treasurer under the direction of the Administrator.

      5.  After clearance thereof, all other money in the Clearing Account must be immediately deposited with the Secretary of the Treasury to the credit of the account of this State in the Unemployment Trust Fund established and maintained pursuant to Section 904 of the Social Security Act, as amended, 42 U.S.C. § 1104, any provisions of law in this State relating to the deposit, administration, release or disbursement of money in the possession or custody of this State to the contrary notwithstanding.

      6.  The Benefit Account consists of all money requisitioned from this State’s account in the Unemployment Trust Fund and any money transferred to the Benefit Account pursuant to NRS 612.6128.

      7.  Except as herein otherwise provided, money in the Clearing and Benefit Accounts may be deposited by the State Treasurer, under the direction of the Administrator, in any bank, credit union or public depositary in which general money of the State may be deposited, but no public deposit insurance charge or premium may be paid out of the Fund.

      8.  Money in the Clearing and Benefit Accounts must not be commingled with other state money, but must be maintained in a separate account on the books of the depositary. Money in the Clearing and Benefit Accounts must be secured by the bank, credit union or public depositary to the same extent and in the same manner as required by the general depositary laws of the State of Nevada, and collateral pledged must be maintained in a separate custody account.

      [Part 9:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1943 NCL § 2825.09]—(NRS A 1975, 349; 1993, 1840; 1999, 1523; 2013, 2650)

      NRS 612.595  Withdrawals.

      1.  Money may be requisitioned from this State’s account in the Unemployment Trust Fund solely for the payment of benefits and refunds in accordance with regulations prescribed by the Administrator, except that money credited to the account of the State of Nevada pursuant to Section 903 of the Social Security Act, as amended (42 U.S.C. § 1103), must be used exclusively as provided in NRS 612.617.

      2.  The Administrator shall from time to time requisition from the Unemployment Trust Fund such amounts, not exceeding the amounts standing to this State’s account therein, as the Administrator deems necessary for the payment of benefits for a reasonable future period.

      3.  Upon receipt thereof the State Treasurer shall deposit such money in the Benefit Account and the State Treasurer shall issue warrants for the payment of benefits solely from such Benefit Account.

      4.  Expenditures of such money in the Benefit Account and refunds from the Clearing Account are not be subject to any provisions of law requiring specific appropriations or other formal release by state officers of money in their custody.

      5.  All warrants issued by the State Treasurer for the payment of benefits and refunds must bear the signature of the State Treasurer and the countersignature of the Administrator, or the Administrator’s duly authorized agent for that purpose.

      6.  Any balance of money requisitioned from the Unemployment Trust Fund which remains unclaimed or unpaid in the Benefit Account after the expiration of the period for which such sums were requisitioned must be either deducted from estimates for, and may be utilized for the payment of, benefits during succeeding periods, or in the discretion of the Administrator must be redeposited with the Secretary of the Treasury to the credit of this State’s account in the Unemployment Trust Fund, as provided in NRS 612.590.

      [Part 9:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1943 NCL § 2825.09]—(NRS A 1969, 220; 1993, 1841)

      NRS 612.600  Management of money upon discontinuance of Unemployment Trust Fund.

      1.  The provisions of NRS 612.585, 612.590 and 612.595, to the extent that they relate to the Unemployment Trust Fund, are operative only so long as the Unemployment Trust Fund continues to exist and so long as the Secretary of the Treasury continues to maintain for this State a separate book account of all money deposited therein by this State for benefit purposes, together with this State’s proportionate share of the earnings of the Unemployment Trust Fund, from which no other state is permitted to make withdrawals.

      2.  If and when the Unemployment Trust Fund ceases to exist, or such separate book account is no longer maintained, all money, properties or securities therein belonging to the Unemployment Compensation Fund of this State must be transferred to the State Treasurer as treasurer of the Unemployment Compensation Fund, who shall hold, invest, transfer, sell, deposit and release such money, properties or securities in a manner approved by the Administrator in accordance with the provisions of this chapter. Investments must at all times be so made that all the assets of the Fund are always readily convertible into cash when needed for the payment of benefits.

      3.  The State Treasurer shall dispose of securities or other properties belonging to the Unemployment Compensation Fund only under the direction of the Administrator.

      [Part 9:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1943 NCL § 2825.09]—(NRS A 1993, 1841)

UNEMPLOYMENT COMPENSATION ADMINISTRATION FUND

      NRS 612.605  Creation; receipt and use of money.

      1.  There is hereby created the Unemployment Compensation Administration Fund as a special revenue fund.

      2.  All money which is deposited or paid into this Fund is hereby appropriated to the Administrator.

      3.  All money in the Fund may be expended solely for the purpose of defraying the cost of the administration of this chapter.

      4.  All money received from the Department of Labor for the Fund pursuant to Section 302 of the Social Security Act (42 U.S.C. § 502) may be expended solely for the purposes and in the amounts found necessary by the Department of Labor for the proper and efficient administration of this chapter.

      5.  In addition to money deposited pursuant to NRS 612.617, the Fund consists of:

      (a) All money appropriated by this State.

      (b) All money received from the United States of America or any agency thereof, including the Department of Labor, the Railroad Retirement Board, and the United States Employment Service.

      (c) All money received from any other source, for such purpose.

      6.  Money received from the Railroad Retirement Board as compensation for services or facilities supplied to the Board must be paid into the Fund.

      7.  Except as otherwise provided in NRS 612.607, any balances in the Fund do not lapse at any time and are continuously available to the Administrator for expenditure consistent with this chapter.

      8.  Money in the Fund must not be commingled with other state money, but must be maintained in a separate account on the books of the depositary. The account must be secured by the depositary in which it is held to the same extent and in the same manner as required by the general depositary laws of the State, and collateral pledged must be maintained in a separate custody account.

      9.  All sums recovered on any official bond for losses sustained by the Unemployment Compensation Administration Fund must be deposited in the Unemployment Compensation Administration Fund.

      10.  All money requisitioned and deposited in the Fund pursuant to NRS 612.617 must be used in accordance with the conditions specified in NRS 612.617.

      [Part 13:129:1937; A 1939, 115; 1941, 412; 1943, 239; 1949, 257; 1955, 698]—(NRS A 1969, 221; 1977, 46; 1993, 1842; 1995, 1739)

      NRS 612.606  Additional contributions by employer required for support of program for employment and training of unemployed persons and persons employed in this State; exceptions.

      1.  Except as otherwise provided in subsection 4, in addition to any other contribution required by this chapter, each employer shall make payments into the Unemployment Compensation Administration Fund for the program for the employment and training of unemployed persons and persons employed in this State at the rate of .05 percent of the wages the employer pays.

      2.  The interest and forfeit provisions of NRS 612.620 and 612.740, respectively, are inapplicable to the payments required by this section.

      3.  In determining unemployment compensation contribution rates assigned to employers pursuant to this chapter, payments paid into the Unemployment Compensation Administration Fund for the program for the employment and training of unemployed persons and persons employed in this State pursuant to this section must remain separate from any other contribution paid pursuant to this chapter and must not be included in any manner in computing the contribution rates to be assigned to employers under NRS 612.550.

      4.  The provisions of this section do not apply to an employer:

      (a) Who has been assigned a contribution rate of 5.4 percent pursuant to subsection 6 of NRS 612.550; or

      (b) Who has elected to make reimbursement in lieu of contributions pursuant to NRS 612.553.

      (Added to NRS by 1989, 1527; A 1991, 146; 1993, 648; 1995, 1740; 2003, 1939)

      NRS 612.607  Deposit, transfer and expenditure of payments for program for employment and training of unemployed persons and persons employed in this State.

      1.  All payments collected pursuant to NRS 612.606 must be deposited in the Unemployment Compensation Administration Fund. At the end of each fiscal year, the State Controller shall transfer to the Clearing Account in the Unemployment Compensation Fund the amount by which the unencumbered balance of the money deposited in the Unemployment Compensation Administration Fund pursuant to this subsection exceeds the amount of that money which the Legislature has authorized for expenditure during the first 90 days of the succeeding fiscal year.

      2.  Except for money transferred from the Unemployment Compensation Administration Fund pursuant to subsection 1, the Administrator may only expend the money collected for the employment and training of unemployed persons and persons employed in this State to:

      (a) Establish and administer an employment training program which must foster job creation, minimize unemployment costs of employers and meet the needs of employers for skilled workers by providing training to unemployed persons.

      (b) Establish or provide support for job training programs in the public and private sectors for training, retraining or improving the skills of persons employed in this State.

      (c) Establish a program to provide grants of money to a nonprofit private entity to be used to make loans of money to veterans and senior citizens to start small businesses. The Administrator shall adopt regulations establishing criteria and standards relating to the eligibility for and use of any grants made pursuant to this paragraph.

      (d) Pay the costs of the collection of payments required pursuant to NRS 612.606.

      3.  The money used for the program for the employment and training of unemployed persons and persons employed in this State must supplement and not displace money available through existing employment training programs conducted by any employer or public agency and must not replace, parallel, supplant, compete with or duplicate in any way existing apprenticeship programs approved by the State Apprenticeship Council.

      4.  As used in this section:

      (a) “Senior citizen” has the meaning ascribed to it in NRS 439.650.

      (b) “Small business” means a business conducted for profit which:

             (1) Employs 50 or fewer full-time employees; and

             (2) Has gross annual sales of less than $5,000,000.

      (Added to NRS by 1989, 1527; A 1991, 146; 1993, 647, 1842; 1995, 579, 1740; 2003, 1940; 2009, 148)

      NRS 612.608  Accrual and submission of payments for program for employment and training of unemployed persons and persons employed in this State; disregard of fractions.

      1.  Payments required pursuant to NRS 612.606 accrue and become payable by each employer for each calendar quarter in which the employer is subject to the provisions of this chapter. Payments must be submitted from each employer to the Administrator with the contributions submitted for the same calendar quarter and must not be deducted, in whole or in part, from the wages of persons in employment for that employer.

      2.  In making the payments required by NRS 612.606, a fractional part of a cent must be disregarded unless it amounts to one-half cent or more, in which case it must be increased to 1 cent.

      (Added to NRS by 1989, 1528; A 1991, 146; 1993, 1842)—(Substituted in revision for NRS 612.603)

      NRS 612.609  Disbursement of delinquent payments by employers.  Collection of money from an employer delinquent in making contributions or payments pursuant to the provisions of this chapter must first be applied to pay the employer’s delinquent contributions to the Unemployment Compensation Fund, then applied to pay the employer’s delinquent payments to the Unemployment Compensation Administration Fund and finally to pay any penalty and interest imposed pursuant to the provisions of this chapter.

      (Added to NRS by 1989, 1528; A 1991, 146; 1993, 648)—(Substituted in revision for NRS 612.604)

      NRS 612.610  Reimbursement.

      1.  If any money received after June 30, 1941, from the Department of Labor under Title III of the Social Security Act, or any unencumbered balances in the Unemployment Compensation Administration Fund as of that date, or any money granted after that date to this State pursuant to the provisions of the Wagner-Peyser Act, are found by the Department of Labor, because of any action or contingency, to have been lost or expended for purposes other than, or in amounts in excess of, those found necessary by the Department of Labor for the proper administration of this chapter, it is the policy of this State that such money must be replaced by money appropriated for such purpose from the general fund of this State to the Unemployment Compensation Administration Fund for expenditure as provided in NRS 612.605. Upon receipt of notice of such a finding by the Department of Labor, the Administrator shall promptly report the amount required for such replacement to the Governor, and the Governor shall at the earliest opportunity submit to the Legislature a request for the appropriation of that amount.

      2.  This section does not relieve this State of its obligation with respect to money received before July 1, 1941, pursuant to the provisions of Title III of the Social Security Act.

      [Part 13:129:1937; A 1939, 115; 1941, 412; 1943, 239; 1949, 257; 1955, 698]—(NRS A 1993, 1843)

UNEMPLOYMENT COMPENSATION BOND FUND

      NRS 612.6102  Definitions.  As used in NRS 612.6102 to 612.6134, inclusive, unless the context otherwise requires, the words and terms defined in NRS 612.6104 to 612.6118, inclusive, have the meanings ascribed to them in those sections.

      (Added to NRS by 2013, 2644)

      NRS 612.6104  “Benefits” defined.  “Benefits” has the meaning ascribed to it in NRS 612.035 and also includes the principal due on a bond which is attributable to the payment of benefits under Title XII of the Social Security Act, 42 U.S.C. §§ 1321 et seq., as amended, or which is attributable to the repayment of the principal of a federal advance, in each case, exclusive of interest on the bond or bond administrative expenses.

      (Added to NRS by 2013, 2644)

      NRS 612.6106  “Bond” defined.  “Bond” means any type of special revenue obligation, including, without limitation, a bond, note, interim obligation, certificate or other instrument issued by the State Board of Finance in accordance with NRS 612.6102 to 612.6134, inclusive, including refunding bonds.

      (Added to NRS by 2013, 2644)

      NRS 612.6108  “Bond administrative expense” defined.  “Bond administrative expense” means any expense incurred by the Division, the State Treasurer, the State Board of Finance, bond trustees, paying agents, arbitrage compliance agents or any other person or entity to administer bonds or as otherwise necessary to ensure compliance with federal or Nevada law.

      (Added to NRS by 2013, 2644)

      NRS 612.611  “Bond obligation” defined.  “Bond obligation” means the principal of a bond and any premium and interest payable on a bond, together with any amount owed under a related credit agreement or under any instrument or agreement related to the bond.

      (Added to NRS by 2013, 2644)

      NRS 612.6112  “Credit agreement” defined.  “Credit agreement” means a loan agreement, a revolving credit agreement, an agreement establishing a line of credit, a letter of credit, a standby bond purchase agreement, municipal bond insurance or any other agreement that enhances the marketability, security or creditworthiness of a bond.

      (Added to NRS by 2013, 2644)

      NRS 612.6114  “Federal advance” defined.  “Federal advance” means a loan by the Federal Government to this State for the payment of compensation under Title XII of the Social Security Act, 42 U.S.C. §§ 1321 et seq., as amended.

      (Added to NRS by 2013, 2644)

      NRS 612.6116  “Special bond contributions” defined.  “Special bond contributions” means the contributions required to be assessed, imposed and collected pursuant to NRS 612.6132.

      (Added to NRS by 2013, 2644)

      NRS 612.6118  “Unemployment Compensation Bond Fund” defined.  “Unemployment Compensation Bond Fund” means the fund established pursuant to NRS 612.613.

      (Added to NRS by 2013, 2644)

      NRS 612.612  Legislative findings and declarations.  The Legislature hereby finds and declares that:

      1.  It is an important public policy of this State to maintain funds in an amount sufficient to pay unemployment benefits when due;

      2.  Unemployment benefits payments are made from Nevada’s account in the Unemployment Trust Fund of the United States Treasury and are funded by employer contributions;

      3.  Borrowing from the Federal Government is the only option available to obtain sufficient funds to pay benefits when the balance in Nevada’s account in the Unemployment Trust Fund of the United States Treasury is insufficient to make necessary payments;

      4.  Alternative methods of replenishing Nevada’s account in the Unemployment Trust Fund of the United States Treasury and establishing adequate balances therein may reduce the costs of providing unemployment benefits and employers’ costs of doing business in this State; and

      5.  It is in the best interest of this State to authorize the issuance of bonds, when appropriate, for the purpose of continuing the unemployment insurance program at the lowest possible cost to this State and to employers in this State and to avoid reductions in the federal unemployment tax credit.

      (Added to NRS by 2013, 2644)

      NRS 612.6122  State Board of Finance authorized to issue bonds to repay loans from Federal Government for payment of unemployment compensation and to establish adequate balances in Unemployment Trust Fund; contents of bond.

      1.  At the request of the Administrator, the State Board of Finance may issue bonds under the authority of this section and NRS 349.071, in the manner provided in the State Securities Law, to fund the repayment of federal advances and interest thereon, to make deposits to or to establish adequate balances in this State’s account in the Unemployment Trust Fund of the United States Treasury, to pay the costs of issuing bonds, to pay bond administrative expenses, to fund capitalized interest, to fund bond reserves, to refund or redeem prior bonds, or otherwise to further the purposes of NRS 612.6102 to 612.6134, inclusive.

      2.  Bonds issued pursuant to NRS 612.6102 to 612.6134, inclusive, are special obligations and are not a public debt of this State within the meaning of Section 3 of Article 9 of the Nevada Constitution and do not exhaust its debt-incurring power under any such debt limitation, and must not create or constitute any indebtedness, liability or obligation of this State, except from the special funds pledged thereto.

      3.  Bond obligations and bond administrative expenses are payable solely from revenues or funds pledged or available for their repayment as authorized in NRS 612.6102 to 612.6134, inclusive, including the proceeds of the issuance of bonds.

      4.  Each bond must contain on its face a statement that:

      (a) The bond, and the interest and any premium on the bond, are payable solely from the money, funds and assets pledged to or available for the payment thereof under NRS 612.6102 to 612.6134, inclusive;

      (b) Neither this State nor any political subdivision thereof is obligated to pay the principal of the bond, and the interest and any premium on the bond, except from special funds made available under NRS 612.6102 to 612.6134, inclusive; and

      (c) The full faith and credit or moral obligation of this State is not pledged to the payment of the principal of the bond, or the interest and any premium on the bond.

      5.  The provisions of the State Securities Law, set forth in NRS 349.150 to 349.364, inclusive, apply to bonds issued pursuant to the provisions of this section.

      6.  Subject to the provisions of NRS 349.303, bonds are payable upon the terms and conditions specified by the State Board of Finance in the resolution under which the State Board of Finance issues the bonds or in a related trust indenture.

      (Added to NRS by 2013, 2645)

      NRS 612.6124  Security for bonds.

      1.  The bond obligations and bond administrative expenses are secured, for the benefit of the owners of the bonds and the obligees under any agreement described in subsection 5, by pledge of, security interest in and first lien on all the following:

      (a) Special bond contributions;

      (b) Money on deposit in the Unemployment Compensation Bond Fund, including all investment income thereon;

      (c) Proceeds of the bonds and receipts from related credit agreements; and

      (d) Money relating to the bonds held on deposit in any other fund or account under any instrument or agreement pertaining to the bonds, including, without limitation, bond reserves and income on such money.

      2.  To the extent legally available therefor under federal law, that part of the principal due on bonds which is attributable to payment of benefits or the repayment of the principal of federal advances under Title XII of the Social Security Act, 42 U.S.C. §§ 1321 et seq., as amended, exclusive of any interest or bond administrative expenses associated with the bonds, is also payable from money in the Unemployment Compensation Fund, including the Benefit Account, and money credited to the account of this State in the Unemployment Trust Fund pursuant to section 903 of the Social Security Act, 42 U.S.C. § 1103, as amended.

      3.  The security provided in subsections 1 and 2 does not apply to money in any fund or account related to arbitrage rebate obligations.

      4.  The special bond contributions and other money, funds and assets pledged to the payment of bond obligations and bond administrative expenses by subsection 1 constitute pledged revenues, as defined in NRS 349.192, with respect to the bonds.

      5.  The Department of Employment, Training and Rehabilitation, the Division, the Administrator, the State Treasurer, the State Board of Finance and any other division or department of this State may enter into loan agreements, credit agreements, bond purchase agreements, trust indentures, trust agreements, financing agreements, intergovernmental agreements and other contracts, instruments and agreements in connection with the bonds in order to effectuate the purposes of NRS 612.6102 to 612.6134, inclusive. Such documents may contain such covenants, representations, warranties, terms, conditions and other provisions as the officers entering into such documents deem appropriate, including provisions relating to the transfer to the bond trustee, or other depositary agent, for the bonds of funds pledged or otherwise authorized to be used to pay the bonds, the security for and payment of the bonds and, if applicable, tax exemption of interest on the bonds.

      6.  Special bond contributions and other money, funds and assets pledged to the payment of bond obligations and bond administrative expenses by subsection 1, as received by or otherwise credited to this State, are immediately subject to the lien of such pledge without any physical delivery thereof, any filing or further act. The lien of such pledge and the obligation to perform the contractual provisions made in the authorizing resolution or other instrument appertaining thereto has priority over any or all other obligations and liabilities of this State, except as may be otherwise provided in chapter 349 of NRS or in such resolution or other instrument, and subject to any prior pledges and liens theretofore created. The lien of such pledge is valid and binding as against all persons having claims of any kind in tort, contract or otherwise against this State, irrespective of whether such persons have notice thereof.

      (Added to NRS by 2013, 2645)

      NRS 612.6128  Procedure for payment of bond-related obligations.

      1.  For each calendar year in which bond obligations and bond administrative expenses will be due, the State Treasurer shall notify the Administrator of the amount of bond obligations, the estimated amount of bond administrative expenses and the other amounts described in subsection 2 of NRS 612.613 in sufficient time, as determined by the Administrator, to permit the Administrator to determine the amount of special bond contributions required for that year, for deposit into the Unemployment Compensation Bond Fund. The State Treasurer’s calculation of the amount of bond obligations and bond administrative expenses that will be due is subject to verification by the Administrator.

      2.  Money in the Unemployment Compensation Bond Fund that is needed to pay bond obligations and bond administrative expenses or to replenish bond reserves must be transferred as directed by the Administrator to ensure the timely payment of bond obligations and bond administrative expenses and timely replenishment of bond reserves under any instrument or agreement related to the bonds.

      3.  If there is a deficiency in the Unemployment Compensation Bond Fund and to the extent permitted by law, that part of the principal due on bonds which is attributable to payment of benefits or the repayment of the principal of federal advances under Title XII of the Social Security Act, 42 U.S.C. §§ 1321 et seq., as amended, exclusive of any interest or bond administrative expenses associated with the bonds, may be paid from this State’s account in the Unemployment Trust Fund of the United States Treasury.

      (Added to NRS by 2013, 2646)

      NRS 612.613  Creation; sources; uses.

      1.  There is hereby established as a special dedicated trust fund, separate and apart from all other public money or funds of this State, a fund in the State Treasury to be known as the Unemployment Compensation Bond Fund. The State Treasurer shall be the treasurer and custodian of the Unemployment Compensation Bond Fund. All special bond contributions and any other amounts provided for in any contract, instrument or other agreement entered into pursuant to subsection 5 of NRS 612.6124 must be paid into the Unemployment Compensation Bond Fund, provided that all or a portion of the special bond contributions may be paid into this State’s account in the Unemployment Trust Fund of the United States Treasury as may be provided in any contract, instrument or other agreement entered into pursuant to subsection 5 of NRS 612.6124. Expenditures of money in the Unemployment Compensation Bond Fund are not subject to any provision of law requiring specific appropriations or other formal release by state officers of money in their custody.

      2.  The money in the Unemployment Compensation Bond Fund must be used for any or all of the following purposes:

      (a) Payment of bond obligations and bond administrative expenses;

      (b) Replenishment of bond reserves;

      (c) Funding or replenishment of additional reserves in an amount required under any instrument or agreement related to the bonds to maintain a debt service coverage ratio at least at the level required by the trust indenture and instruments in connection with the bonds or in an amount that may be necessary to maintain any ratings on the bonds at a level determined by the State Treasurer, in his or her sole discretion; and

      (d) Optional redemption, mandatory redemption, purchase, refunding or defeasance of outstanding bonds.

Ê Subject to the provisions of the trust indenture and instruments in connection with the bonds, money in the Unemployment Compensation Bond Fund may also be used for transfer to the Benefit Account for payment of benefits under this chapter.

      3.  Pending application for the purposes authorized, money held or deposited by the State Treasurer in the Unemployment Compensation Bond Fund may be invested or reinvested as are other funds in the custody of the State Treasurer in the manner provided by law. All earnings received from the investment or deposit of money in the Unemployment Compensation Bond Fund must be retained therein.

      (Added to NRS by 2013, 2647)

      NRS 612.6132  Payment of special bond contributions; exceptions.

      1.  Notwithstanding any other provision of this chapter, all employers required to pay contributions under NRS 612.535 are required to pay the special bond contributions provided in this section. The provisions of this section do not apply to any nonprofit organization, political subdivision or Indian tribe which makes reimbursements in lieu of contributions pursuant to NRS 612.553. The Administrator shall establish an assessment payable by each employer to the Administrator for the special bond contributions at such rate or rates as the Administrator may prescribe.

      2.  All special bond contributions collected under this section must remain separate from any other contributions paid pursuant to this chapter.

      3.  The amount of the special bond contributions must be calculated and assessed annually, or more frequently as provided in subsection 4, by the Administrator as the amount necessary for the following purposes:

      (a) To pay the bond obligations and bond administrative expenses that are due in that year or any other year;

      (b) To replenish amounts that have been drawn from bond reserves under any instrument or agreement related to the bonds;

      (c) To fund or replenish additional reserves in an amount required under any instrument or agreement related to the bonds to maintain a debt service coverage ratio at least at the level required by the trust indenture and instruments in connection with the bonds, or in an amount that may be necessary to maintain any ratings on the bonds at a level determined by the State Treasurer, in his or her sole discretion; and

      (d) To fund optional redemption, mandatory redemption, purchase, refunding or defeasance of outstanding bonds that will occur in that year.

      4.  Whenever the Administrator determines that the cash balance and current estimated receipts of the Unemployment Compensation Bond Fund will be insufficient at any time to meet the covenants and conditions of the trust indenture and other instruments in connection with the bonds, the Administrator shall assess supplemental special bond contributions in an amount sufficient to increase the balance of the Unemployment Compensation Bond Fund to the amount required to meet such covenants and conditions.

      5.  Special bond contributions are due and payable by each employer in accordance with such regulations as the Administrator may prescribe.

      6.  Except as otherwise provided in NRS 612.6102 to 612.6134, inclusive, all provisions of this chapter applicable to the collection or refund of any contributions due under this chapter, including, without limitation, the enforcement and remedial provisions of NRS 612.625, 612.630, 612.635 and 612.660 to 612.695, inclusive, are applicable to the collection or refund of amounts due pursuant to this section and amounts directed pursuant to this section for deposit into the Unemployment Compensation Bond Fund. In accordance with NRS 612.680, special bond contributions, including penalties and interest thereon, due and unpaid from any employer constitute a lien upon all of the assets of the employer. The lien is to be prior to and paid in preference to all other liens or claims except prior recorded liens and prior taxes.

      7.  The provisions of this section are operative only when any bonds remain outstanding. During any period that no bonds are outstanding, the Administrator shall cease charging additional special bond contributions and shall notify all employers paying special bond contributions that contributions are no longer being assessed. The Administrator may continue to collect any special bond contributions previously assessed and not paid. Any money remaining in the Unemployment Compensation Bond Fund when no bonds remain outstanding must be deposited into this State’s account in the Unemployment Trust Fund of the United States Treasury.

      (Added to NRS by 2013, 2648)

      NRS 612.6134  Faith of State pledged not to impair bonds.  Notwithstanding the provisions of NRS 612.755, the faith of the State is hereby pledged that NRS 612.595, 612.600, 612.6102 to 612.6134, inclusive, and 612.617, any law supplemental or otherwise appertaining thereto, and any other act concerning the bonds, the Unemployment Compensation Bond Fund, the special bond contributions or other pledged money, funds or assets, must not be repealed or amended or otherwise directly or indirectly modified in such a manner as to impair adversely any outstanding bonds until all such bonds have been discharged in full or provision for their payment and redemption has been fully made.

      (Added to NRS by 2013, 2649)

EMPLOYMENT SECURITY FUND

      NRS 612.615  Creation; source and use of money.

      1.  There is hereby created the Employment Security Fund as a special revenue fund.

      2.  Except as otherwise provided in paragraph (a) of subsection 6 of NRS 612.445, all interest and forfeits collected under NRS 612.618 to 612.675, inclusive, 612.7102 to 612.7116, inclusive, and 612.740 must be paid into the Fund.

      3.  All money which is deposited or paid into the Fund is hereby appropriated and made available to the Administrator or for any other purpose authorized by the Legislature. The money may not be expended or made available for expenditure in any manner which would permit its substitution for, or a corresponding reduction in, federal payments which would, in the absence of this money, be available to finance expenditures for the administration of the employment security laws of the State of Nevada.

      4.  This section does not prevent this money from being used as a revolving fund to cover expenditures, necessary and proper under the law, for which federal payments have been duly requested but not yet received, subject to the repayment to the Fund of such expenditures when received.

      5.  Except as otherwise provided in this section, money in this Fund available to the Administrator must be used by the Administrator for the payment of costs of:

      (a) Administration which are found not to have been properly and validly chargeable against federal grants received for or in the Unemployment Compensation Administration Fund; or

      (b) Any program or the implementation of procedures deemed necessary by the Administrator to ensure the proper payment of benefits and collection of contributions and reimbursements pursuant to this chapter or for any other purpose authorized by the Legislature.

      6.  The Administrator may use money deposited in this Fund from a penalty imposed pursuant to paragraph (b) of subsection 6 of NRS 612.445 for any purpose that furthers the integrity of the system of unemployment compensation established pursuant to this chapter.

      7.  Any balances in this Fund do not lapse at any time, but are continuously available to the Administrator for expenditure consistent with this chapter.

      8.  Money in this Fund must not be commingled with other state money, but must be maintained in a separate account on the books of the depositary.

      [13.1:129:1937; added 1945, 299; 1943 NCL § 2825.13-1]—(NRS A 1977, 47; 1993, 1844; 2009, 2495; 2010, 26th Special Session, 23; 2013, 1972)

FEDERAL UNEMPLOYMENT TRUST FUND

      NRS 612.617  Requisition and use of money credited to Nevada account.

      1.  Money credited to the account of this State in the Unemployment Trust Fund by the Secretary of the Treasury of the United States of America pursuant to section 903 of the Social Security Act, as amended (42 U.S.C. § 1103), may be requisitioned and used for the payment of expenses incurred for the administration of this chapter, pursuant to a specific appropriation by the Legislature, if the expenses are incurred and the money is requisitioned after the enactment of an appropriation law which:

      (a) Specifies the purposes for which the money is appropriated and the amounts appropriated therefor;

      (b) Limits the period within which the money may be expended to a period ending not more than 2 years after the date of the enactment of the appropriation law; and

      (c) Limits the amount which may be used during a 12-month period beginning on July 1 and ending on June 30 of the following year to an amount which does not exceed the amount by which the aggregate of the amounts credited to the account of this State pursuant to section 903 of the Social Security Act, as amended (42 U.S.C. § 1103), during the same 12-month period and the 24 preceding 12-month periods, exceeds the aggregate of the amounts used pursuant to this section and charged against the amounts credited to the account of this State during any of such 25 12-month periods.

      2.  For the purposes of subsection 1, amounts used during any such 12-month period must be charged against equivalent amounts which were first credited and which are not already so charged, except that no amount used during any such 12-month period for the administration of this chapter may be charged against any amount credited during such a 12-month period earlier than the 24th preceding period.

      3.  Money credited to the account of this State pursuant to section 903 of the Social Security Act, as amended (42 U.S.C. § 1103), may not be withdrawn or used except for:

      (a) The payment of benefits, as defined in NRS 612.6104; and

      (b) The payment of expenses for the administration of this chapter pursuant to this section.

      4.  Money appropriated for the payment of expenses of administration pursuant to this section may be requisitioned as needed for the payment of obligations incurred under such appropriation and, upon requisition, must be deposited in the Unemployment Compensation Administration Fund from which such payments must be made. The Administrator shall maintain a separate record of the deposit, obligation, expenditure and return of funds so deposited. Money so deposited must, until expended, remain a part of the Unemployment Compensation Fund and, if it will not be expended, must be returned promptly to the account of this State in the Unemployment Trust Fund.

      (Added to NRS by 1969, 222; A 1973, 246; 1975, 577; 1993, 1844; 2013, 2650)

INTEREST REPAYMENT FUND

      NRS 612.6175  Creation; sources; uses; duties of Administrator; assessment to be paid by employers; exceptions; management of money upon discontinuance of Fund.

      1.  There is hereby created the Interest Repayment Fund as a special revenue fund.

      2.  The Fund consists of all money received pursuant to this section, and must only be used for the payment of interest accruing and payable on advances received pursuant to NRS 612.290 in accordance with the conditions specified in Title XII of the Social Security Act, 42 U.S.C. §§ 1321 et seq., as amended.

      3.  The Administrator shall establish an assessment that will be calculated by dividing the interest accruing and payable on advances received pursuant to NRS 612.290 by 95 percent of the total taxable wages paid by all employers in this State during the immediately preceding calendar year.

      4.  Except as otherwise provided in subsection 7, each employer subject to the provisions of this chapter shall pay a proportionate share of the assessment established by the Administrator pursuant to subsection 3. An employer’s proportionate share of the assessment will be calculated by multiplying the employer’s total taxable wages paid during the immediately preceding calendar year by the amount of the assessment. The Administrator shall notify each employer of his or her proportionate share of the assessment on or before June 30 of each year, and may collect interest on any such amount that remains unpaid on July 31 of each year in accordance with the provisions of NRS 612.620. Any money collected from an employer pursuant to this subsection must be deposited into the Interest Repayment Fund. The Administrator shall establish procedures necessary to collect payments pursuant to this subsection.

      5.  An employer’s proportionate share of the assessment must not be charged against the experience rating record of the employer.

      6.  The provisions of law applicable to the collection of unemployment contributions also apply to the collection of payments pursuant to this section.

      7.  The provisions of this section do not apply to any nonprofit organization, political subdivision or Indian tribe which makes reimbursements in lieu of contributions pursuant to NRS 612.553.

      8.  The provisions of this section are operative only so long as the Interest Repayment Fund continues to exist and the Administrator continues to accept and deposit payments received from employers pursuant to this section into the Interest Repayment Fund. If the Administrator determines that the assessment is no longer necessary, the Administrator shall notify all employers paying a proportionate share of the assessment and shall not accept any further payments. If and when the Interest Repayment Fund ceases to exist, any money remaining in the Interest Repayment Fund, after the payment of all interest accruing and payable on advances received pursuant to NRS 612.290 and a determination by the Administrator that no further payments are anticipated, must be deposited into the Unemployment Compensation Fund.

      (Added to NRS by 2013, 1942)

COLLECTION OF CONTRIBUTIONS

      NRS 612.618  Payment that is returned or dishonored does not constitute timely payment; additional fee.

      1.  If a check, draft, electronic transfer of money or other method of payment is tendered on or before the due date in payment of contributions but is afterward returned to the Division or otherwise dishonored by the financial institution on which the check, draft or electronic transfer of money is drawn or that issued the other method of payment, the check, draft, electronic transfer of money or other method of payment does not constitute timely payment unless the Administrator determines that the return or dishonor occurred because of fault on the part of the financial institution.

      2.  The Administrator shall charge an additional fee in the amount established by the State Controller pursuant to NRS 353C.115 for handling against a person who presents a check, draft, electronic transfer of money or other method of payment that is afterward returned or otherwise dishonored. The fee may be waived only by the Administrator. The fee must be deposited in the Unemployment Compensation Administration Fund.

      (Added to NRS by 1999, 1712; A 2003, 20th Special Session, 216; 2005, 453, 590)

      NRS 612.620  Interest on unpaid contributions.

      1.  When any contribution as provided in this chapter remains unpaid on the date on which it becomes due, as prescribed by the Administrator, it bears interest at the rate of 1 percent for each month or portion of a month thereafter until such payment, plus accrued interest, is received by the Administrator.

      2.  Interest accrued under this section may not be waived under any circumstances.

      3.  Interest collected pursuant to this section must be paid into the Employment Security Fund.

      [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698]—(NRS A 1993, 1845; 1999, 1713)

      NRS 612.625  Civil action: Notice; attachment.  If, after due notice thereof, any employer defaults in any payment of contributions, interest or forfeit imposed under this chapter, the Administrator, or the Administrator’s authorized representative, may collect the amount due by civil action brought in the name of the State of Nevada in the district court. As provided in NRS 31.010, the Administrator or the Administrator’s authorized representative may have the property of the defendant attached.

      [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698]—(NRS A 1993, 1845)

      NRS 612.630  Summary judgment: Filing certificate; where to be filed; contents; entry of judgment.

      1.  In addition to or independently of the remedy by civil action provided in NRS 612.625, the Administrator, or the Administrator’s authorized representative, after giving to any employer who defaults in any payment of contributions, interest or forfeit provided by this chapter 15 days’ notice by registered or certified mail, addressed to the employer’s last known place of business or address, may file in the office of the clerk of the district court in the county in which the employer has his or her principal place of business, or if there is no such principal place of business, then in Carson City, a certificate, which need not be verified, but which must specify the amount of contribution, interest and forfeit due, the name and last known place of business of the employer liable for the same, and which must contain a statement that the Division has complied with all the provisions of this chapter in relation to the computation and levy of the contribution, together with the request that judgment be entered for the State of Nevada, and against the employer named, in the amount of the contribution, interest and forfeit set forth in the certificate.

      2.  Within the 15-day period, the employer may pay the amount specified in such notice, under protest, to the Administrator, and thereupon has the right to initiate, within 60 days following such payment, and to maintain his or her action against the Division for a refund of all or any part of any such amount and to recover so much thereof as may have been erroneously assessed or paid. Such an action by the employer must be commenced and maintained in the district court in the county wherein is located the principal place of business of the employer. In the event of entry of judgment for the employer, the Division shall promptly refund such sum without interest as may be determined by the court.

      3.  If no such payment under protest is made as provided in subsection 2, upon filing the certificate as provided in subsection 1, the clerk of the district court shall immediately enter a judgment in favor of the Division and against the employer in the amount of the contributions, interest and forfeit set forth in the certificate.

      [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698]—(NRS A 1959, 110; 1969, 95, 312; 1993, 1845; 2013, 100)

      NRS 612.635  Judgments: Recording of abstract or copy; liens; priorities; execution.

      1.  An abstract of a judgment entered pursuant to NRS 612.630 or a copy thereof may be recorded with the county recorder of any county in the State of Nevada, and from the time of the recording the amount of the contribution, interest and forfeit therein set forth constitutes a lien upon all the real and personal property of the employer in such county, owned by the employer or which the employer may afterward acquire, which lien has the force, effect and priority of a judgment lien.

      2.  Execution must issue upon such a judgment upon request of the Administrator or the Administrator’s authorized representative in the same manner as execution may issue upon other civil judgments, and sales must be held under such execution as upon other executions upon civil judgments.

      [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698]—(NRS A 1993, 1846)

      NRS 612.640  Appeals to Supreme Court. [Effective through December 31, 2014, and after that date unless the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election.]  Appeals may be taken to the Supreme Court from the judgment of the district court in the same manner and with the same effect as in other civil cases, except that notice of appeal must be served and filed within 60 days from the entry of judgment.

      [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698]

      NRS 612.640  Appeals to appellate court. [Effective January 1, 2015, if the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election.]  Appeals may be taken to the appellate court of competent jurisdiction pursuant to the rules fixed by the Supreme Court pursuant to Section 4 of Article 6 of the Nevada Constitution from the judgment of the district court in the same manner and with the same effect as in other civil cases, except that notice of appeal must be served and filed within 60 days from the entry of judgment.

      [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698]—(NRS A 2013, 1792, effective January 1, 2015, if the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election)

      NRS 612.642  Required notice to State Contractors’ Board. [Effective January 1, 2014.]  The Administrator shall notify the State Contractors’ Board of any licensed contractor against whom a judgment is obtained for failure to pay contributions to the Unemployment Compensation Fund pursuant to this chapter.

      (Added to NRS by 2013, 2210, effective January 1, 2014)

      NRS 612.645  Division authorized to act on behalf of State; filing fees, costs or bonds not required of State; additional fee for recording, copying or certifying documents. [Effective through December 31, 2014, and after that date unless the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election.]

      1.  In all proceedings under NRS 612.625 to 612.640, inclusive, the Division shall be authorized to act in its name on behalf of the State of Nevada.

      2.  No costs or filing fees shall be charged to the State of Nevada in any proceedings brought under any provision of NRS 612.625 to 612.640, inclusive, nor shall any bond or undertaking be required of the State of Nevada, either in proceedings in the district court or on appeal to the Supreme Court.

      3.  In any proceedings brought under any provision of NRS 612.625 to 612.640, inclusive, the Administrator shall charge to the employer against whom the proceeding is brought an additional fee to defray the cost for recording, copying or certifying documents, as applicable. Any such fee must be:

      (a) Charged to the employer in accordance with the fees set forth in NRS 247.305; and

      (b) Paid into the Unemployment Compensation Administration Fund.

      [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698]—(NRS A 1959, 110; 2013, 101)

      NRS 612.645  Division authorized to act on behalf of State; filing fees, costs or bonds not required of State; additional fee for recording, copying or certifying documents. [Effective January 1, 2015, if the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election.]

      1.  In all proceedings under NRS 612.625 to 612.640, inclusive, the Division shall be authorized to act in its name on behalf of the State of Nevada.

      2.  No costs or filing fees shall be charged to the State of Nevada in any proceedings brought under any provision of NRS 612.625 to 612.640, inclusive, nor shall any bond or undertaking be required of the State of Nevada, either in proceedings in the district court or on appeal to the appellate court of competent jurisdiction pursuant to the rules fixed by the Supreme Court pursuant to Section 4 of Article 6 of the Nevada Constitution.

      3.  In any proceedings brought under any provision of NRS 612.625 to 612.640, inclusive, the Administrator shall charge to the employer against whom the proceeding is brought an additional fee to defray the cost for recording, copying or certifying documents, as applicable. Any such fee must be:

      (a) Charged to the employer in accordance with the fees set forth in NRS 247.305; and

      (b) Paid into the Unemployment Compensation Administration Fund.

      [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698]—(NRS A 1959, 110; 2013, 101, 1792, effective January 1, 2015, if the provisions of Senate Joint Resolution No. 14 (2011) are approved and ratified by the voters at the 2014 General Election)

      NRS 612.650  Priorities under legal dissolutions or distributions.

      1.  In the event of any distribution of any employer’s assets either voluntarily or pursuant to any order of any court under the laws of this State, the lien for contributions then due must be paid in full, before all other liens or claims except prior taxes and liens which have been recorded before the time the contributions became due and claims for remuneration for services of not more than $600 to each claimant, earned within 3 months of the commencement of the proceeding.

      2.  In the event of an employer’s adjudication in bankruptcy, judicially confirmed extension proposal, composition or other proceeding in bankruptcy, contributions then or thereafter due are entitled to the same priority as is afforded for taxes due to states.

      [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698]—(NRS A 1959, 608; 1985, 307)

      NRS 612.655  Refunds and adjustments.

      1.  Where a payment of contributions, forfeit or interest has been erroneously collected, an employer may, not later than 3 years after the date on which such payments became due, make application for an adjustment thereof in connection with subsequent contributions, forfeit or interest payments or for a refund. All such adjustments or refunds will be made without interest. An adjustment or refund will not be made in any case with respect to contributions on wages which have been included in the determination of an eligible claim for benefits, unless it is shown to the satisfaction of the Administrator that such determination was due entirely to the fault or mistake of the Division.

      2.  Refunds of interest and forfeit collected under NRS 612.618 to 612.675, inclusive, 612.7102 to 612.7116, inclusive, and 612.740 and paid into the Employment Security Fund established by NRS 612.615 must be made only from the Employment Security Fund.

      [Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1949, 257; 1951, 351; 1955, 698]—(NRS A 1993, 1846; 2013, 1973)

      NRS 612.660  Arbitrary assessments upon failure of employer to file report or upon filing of incorrect or insufficient report.  If an employer neglects or refuses to make and file any report of wages and contributions as required by this chapter or by any regulation of the Administrator, or if any report which has been filed is deemed by the Administrator to be incorrect or insufficient, and if, within 7 days after the Administrator has given written notice by mail to the employer to file a sufficient report, the employer fails to file such report, the Administrator may make an estimate based upon any information in his or her possession of the amount of wages paid or payable by the employer for the period or periods in respect to which the employer has failed to report, which estimate is prima facie correct, and upon the basis of such estimated amount shall compute and assess the contribution payable by the employer, together with all forfeit and interest which may have accrued for the period covered by the assessment.

      [Part 14 1/2:129:1937; added 1939, 115; renumbered 14.1:129:1937 and A 1941, 412; A 1949, 257; 1955, 698]—(NRS A 1993, 1847)

      NRS 612.665  Notice of arbitrary assessment: Contents; finality of assessment.

      1.  Upon the levy of any assessment as provided in NRS 612.660, the Administrator shall forthwith give written notice thereof by mail to the employer at the employer’s last known address. The notice must:

      (a) Contain the amount of the assessment and forfeit, if there be any.

      (b) Advise the employer of the right to petition for readjustment thereof as provided in this chapter.

      2.  The assessment becomes final, and the amount of contribution and forfeit therein specified becomes due and payable, 15 days after the date of mailing such notice, except as otherwise provided in this chapter.

      3.  An assessment which has become final is subject to the same interest as provided in NRS 612.620 for other unpaid contributions.

      [Part 14 1/2:129:1937; added 1939, 115; renumbered 14.1:129:1937 and A 1941, 412; A 1949, 257; 1955, 698]—(NRS A 1993, 1847)

      NRS 612.670  Readjustment or modification of assessment.

      1.  At any time within 15 days after the mailing of the notice of assessment, the employer affected thereby may file a verified petition with the Administrator praying for readjustment of the assessment so levied. At the time of filing the petition the employer upon whom an assessment is levied shall deposit a bond executed by him or her as principal, and by a corporation qualified under the laws of this State as surety, payable to the State of Nevada and conditioned upon the employer’s compliance with the provisions of this chapter. The amount of the bond must be determined by the Administrator in such a manner as the Administrator deems proper. In lieu of a bond, the employer may deposit with the Administrator a like amount of lawful money of the United States or any other form of security authorized by NRS 100.065. If security is provided in the form of a savings certificate, certificate of deposit or investment certificate, the certificate must state that the amount is not available for withdrawal except upon order of the Administrator.

      2.  The petition may request a hearing before the Administrator and must specify the objections to the assessment.

      3.  The Administrator may by regulation prescribe the manner in which petitions for modification are determined. The regulations must guarantee to the employer a fair hearing on the question of the employer’s liability for contributions.

      4.  If, at any time within 1 year following the date of mailing of a notice of assessment, it appears to the satisfaction of the Administrator that any assessment is unreasonable or unjust, or not in conformity with the facts, the Administrator may modify the assessment to conform to the facts, as of the date of the original assessment.

      5.  The order or decision of the Administrator modifying an assessment is final, and the sum therein specified becomes payable 10 days after the date of mailing notice of the order or decision to the employer.

      [Part 14 1/2:129:1937; added 1939, 115; renumbered 14.1:129:1937 and A 1941, 412; A 1949, 257; 1955, 698]—(NRS A 1989, 1076; 1993, 1847)

      NRS 612.675  Jeopardized collections: Assessment; stay of collection of assessment.

      1.  Whenever the Administrator finds that the collection of any contribution computed under the provisions of law will be jeopardized by delay, the Administrator may immediately assess the contribution together with all forfeit and interest which may have accrued, whether or not the final date otherwise prescribed for making the contribution has arrived. Upon assessment, the contribution is immediately due, the contributions together with all forfeit and interest which may have accrued are immediately payable, and notice of demand for payment must be made upon the employer for the payment thereof. Upon failure or refusal to pay the assessed contribution, forfeit and interest, collection thereof may be enforced according to the provisions of law applicable to the collection of unpaid contributions.

      2.  When a jeopardy assessment has been made as provided in subsection 1, the employer may stay its collection until such time as the contributions for the period in question would normally become due, by filing a bond with the Administrator which is executed by the employer as principal, and by a corporation qualified under the laws of this State as surety, payable to the State of Nevada and conditioned on the payment of the contribution at the proper time. The amount of the required security must be equal to the amount of the assessment, rounded off to the next larger integral multiple of $100.

      3.  In lieu of a bond, the employer may deposit with the Administrator a like amount of lawful money of the United States or any other form of security authorized by NRS 100.065. If security is provided in the form of a savings certificate, certificate of deposit or investment certificate, the certificate must state that the amount is not available for withdrawal except upon order of the Administrator.

      [Part 14 1/2:129:1937; added 1939, 115; renumbered 14.1:129:1937 and A 1941, 412; A 1949, 257; 1955, 698]—(NRS A 1967, 855; 1989, 1077; 1993, 1848)

      NRS 612.680  Liens: Creation; notice; foreclosure; release; compromise and satisfaction.

      1.  Contributions, penalties and interest due and unpaid from any employer constitute a lien upon all of the assets of the employer, the lien to be prior to and paid in preference to all other liens or claims except prior recorded liens and prior taxes.

      2.  Within 60 days after such contributions become delinquent, the Administrator may cause to be filed with the county recorder of the county in which the property is situated a notice of claim of lien setting forth a true statement of the amount due, after deducting all just credits and offsets, and the default of such employer. Upon such filing the Administrator shall cause a copy of the notice to be mailed to the employer. The county recorder shall file the notice of claim of lien, which file must be indexed.

      3.  The lien so created constitutes a lien upon all property, either real or personal, of the employer within the county in which the notice of claim of lien is filed.

      4.  The lien hereby created may be foreclosed by a suit in the district court in the manner provided by law for the foreclosure of other liens on real or personal property.

      5.  Any lien, as provided in this section, may be released, compromised or satisfied by the Administrator, and the property against which a lien is claimed may be released therefrom by filing a notice of such release or satisfaction with the county recorder of the county in which the notice of lien claim was filed.

      [Part 14.2:129:1937; added 1941, 412; A 1949, 257; 1951, 353]—(NRS A 1971, 1122; 1993, 1848)

      NRS 612.685  Creditors and debtors of employer: Notice of delinquency of payment owed by employer; power of State to satisfy debt owed to it.

      1.  As used in this section, “person” includes this State, and any county, municipality, district or other political subdivision thereof.

      2.  If any employing unit is delinquent in the payment of any contribution, forfeit or interest provided for in this chapter, the Administrator may, not later than 3 years after the payment became delinquent, or within 6 years of the recording of the judgment under NRS 612.635, give notice of the delinquency by registered or certified mail to any person having in his or her possession or under his or her control any credit or other personal property belonging to such delinquent employing unit, or owing any debt to such employing unit at the time of the receipt of the registered or certified notice. Notice to a state officer, department or agency is effective only if it is given before the claim of the delinquent taxpayer is presented to the State Controller.

      3.  A state officer, department or agency which receives such a notice may satisfy any debt owed to it by the delinquent employing unit before it honors the Administrator’s notice.

      [Part 14.2:129:1937; added 1941, 412; A 1949, 257; 1951, 353]—(NRS A 1969, 95; 1993, 1849; 1999, 1713)

      NRS 612.686  Creditors and debtors of employer: Duties; certain transfers of property prohibited; demand to transmit certain property to Administrator.

      1.  If a person is notified of a delinquency pursuant to NRS 612.685, the person shall neither transfer, pay over nor make any other disposition of money or property belonging to the delinquent employing unit, or any portion thereof, until the Administrator consents thereto in writing.

      2.  A person so notified shall, within 11 days after receipt of the notice, advise the Administrator of all credits, debts or other personal property of the delinquent employing unit in the person’s possession, under the person’s control or owing by the person, as the case may be.

      3.  The Administrator may, personally or by registered or certified mail, give the person so notified a demand to transmit. Upon receipt of the demand, that person shall transmit to the Division, within the time and in the manner stated in the demand, the lesser of:

      (a) All the credits, debts or other personal property of the delinquent employing unit in the person’s possession, under the person’s control or owing by the person; or

      (b) The amount specified in the demand.

Ê Except as otherwise provided in subsection 4, no further notice is required.

      4.  If the property of the delinquent employing unit consists of a series of payments owed to it, the person who owes or controls the payments shall transmit them to the Division until otherwise notified by the Administrator. If the debt is not paid within 1 year after the demand to transmit was given, the Administrator shall give another demand to the person who owes or controls the payments, instructing the person to continue to transmit the payments or informing the person that the person’s duty to transmit them has ceased.

      5.  A person notified of a delinquency who makes any transfer or other disposition of property required to be withheld or transmitted to the Division is liable for the amount of the delinquency to the extent of the value of the property or the amount of the debt so transferred or paid.

      6.  The Division shall determine as promptly as practicable whether sufficient liquid assets have been withheld or transmitted to satisfy its claim. As soon as the Division determines that the assets are sufficient, it shall consent in writing to a transfer or other disposition of assets in excess of the amount needed.

      (Added to NRS by 1999, 1712; A 2001, 112; 2005, 453)

      NRS 612.687  Liability of contractor to assure payment of amounts due from subcontractors.

      1.  Every contractor, as defined in NRS 624.020, who contracts with a subcontractor who is an employer under the provisions of this chapter or becomes such an employer before the completion of the contract shall, in connection with each such contract:

      (a) Withhold sufficient money on the contract; or

      (b) Require of such subcontractor a good and sufficient surety bond,

Ê to guarantee the payment of all contributions, penalties and interest which are due or become due pursuant to the provisions of this chapter with respect to wages paid for employment on the contract.

      2.  Any contractor who fails to comply with the provisions of subsection 1 is directly liable for all contributions, penalties and interest due from the subcontractor pursuant to the provisions of this chapter with respect to wages paid for employment on the contract, as if the services in question had been performed directly for the contractor, and the remedies of collection which are available to the Administrator under the provisions of this chapter against the subcontractor as employer are equally available against the contractor.

      (Added to NRS by 1973, 1781; A 1993, 1849)

      NRS 612.690  Liability of assignee, receiver, trustee and others selling property of employing unit: Notice to Division.

      1.  Every assignee, receiver, trustee in bankruptcy, liquidator, Administrator, executor, sheriff, constable or any other person who sells substantially all of:

      (a) The business;

      (b) The stock of goods;

      (c) The furniture or fixtures;

      (d) The machinery and equipment; or

      (e) The goodwill,

Ê of any employing unit shall, not less than 5 days before the date of the sale, notify the Division of the name and address of the person conducting the sale and the date, place and the terms of the sale, and provide the Division with a description of the property to be sold.

      2.  Any assignee, receiver, trustee in bankruptcy, liquidator, Administrator, executor, sheriff, constable or any other person who fails to observe the requirements of this section is personally responsible for all loss in contribution, interest or forfeit attributable to such failure to notify the Division as herein provided.

      [Part 14.3:129:1937; added 1941, 412; A 1949, 257; 1943 NCL § 2825.14c]—(NRS A 1993, 1850)

      NRS 612.695  Liability of employer and purchaser or transferee upon sale or transfer of assets and quitting business.

      1.  Any employer who, outside the usual course of the employer’s business, sells or transfers substantially all or any one of the classes of assets enumerated in subsection 1 of NRS 612.690 and quits business, shall within 10 days after the sale or transfer file such reports as the Administrator may prescribe and pay the contributions, interest or forfeits required by this chapter with respect to wages for employment to the date of the sale or transfer.

      2.  In the case of a sale:

      (a) The purchaser shall withhold sufficient of the purchase money to cover the amount of all contributions, interest and forfeits due and unpaid until such time as the seller produces a receipt from the Administrator showing that the contributions, interest and forfeits have been paid or a certificate showing that no contributions, interest or forfeits are due.

      (b) If the seller fails, within the 10-day period, to produce the receipt or certificate, the purchaser shall pay the sum so withheld to the Administrator upon demand.

      (c) If the purchaser fails to withhold purchase money as provided in paragraph (a) and the contributions, interest and forfeits are not paid within the 10 days specified in this section, the purchaser is personally liable for the payment of the contributions, interest and forfeits accrued and unpaid on account of the operation of the business by the former owner.

      3.  In the case of a transfer other than a sale, if the contributions, interest and forfeits are not paid within the 10 days specified in this section, the transferee is personally liable for the payment of the contributions, interest and forfeits accrued and unpaid on account of the operation of the business by the former owner.

      [Part 14.3:129:1937; added 1941, 412; A 1949, 257; 1943 NCL § 2825.14c]—(NRS A 1993, 1850; 2013, 1973)

PROTECTION OF RIGHTS AND BENEFITS

      NRS 612.700  Waiver of rights void.

      1.  Any agreement by a person to waive, release or commute his or her rights to benefits or any other rights under this chapter is void, except an agreement made voluntarily with a state or local agency to withhold money from the benefits to pay support for a child.

      2.  Any agreement by any person in the employ of any other person or concern to pay all or any portion of an employer’s contributions, required under this chapter from the employer is void.

      3.  No employer may directly or indirectly make, require or accept any deduction from wages to finance the employer’s contributions required from the employer, or require or accept any waiver of any right under this chapter by any person in his or her employ.

      4.  Any employer or officer or agent of an employer who violates any provision of this section is guilty of a misdemeanor.

      [Part 15:129:1937; A 1939, 115; 1941, 412; 1949, 257; 1943 NCL § 2825.15]—(NRS A 1967, 629; 1983, 868)

      NRS 612.705  Limitation of fees; unlawful solicitation; attorney’s fees.

      1.  No person claiming benefits may be charged fees of any kind in any proceeding under this chapter by the Board of Review, the Administrator, or representatives of the Board of Review or the Administrator, or by any court or officer thereof.

      2.  Any person claiming benefits in any proceeding before the Administrator or the Board of Review, or representatives of the Board of Review or the Administrator, or a court, may be represented by counsel or other duly authorized agent, but no such counsel or agents may either charge or receive for such services more than an amount approved by the Board of Review.

      3.  Any person, firm or corporation who exacts or receives any remuneration or gratuity for any services rendered on behalf of a claimant except as allowed by this section and in an amount approved by the Board of Review is guilty of a misdemeanor.

      4.  Any person, firm or corporation who solicits the business of appearing on behalf of a claimant or who makes it a business to solicit employment for another in connection with any claim for benefits under this chapter is guilty of a misdemeanor.

      [Part 15:129:1937; A 1939, 115; 1941, 412; 1949, 257; 1943 NCL § 2825.15]—(NRS A 1967, 629; 1993, 1851)

      NRS 612.710  Assignment of benefits void; exemption from execution and attachment.  Except as otherwise provided in NRS 31A.150:

      1.  Any assignment, pledge or encumbrance of any right to benefits which are or may become due or payable under this chapter is void, except for a voluntary assignment of benefits to satisfy an obligation to pay support for a child.

      2.  Benefits are exempt from levy, execution, attachment, or any other remedy provided for the collection of debt. Benefits received by any person are exempt from any remedy for the collection of all debts, except debts incurred for necessaries furnished to the person or the person’s spouse or dependents during the time when the person was unemployed.

      3.  Any other waiver of any exemption provided for in this section is void.

      [Part 15:129:1937; A 1939, 115; 1941, 412; 1949, 257; 1943 NCL § 2825.15]—(NRS A 1983, 869, 1880; 1985, 1434; 2011, 1908)

WITHHOLDING OF INCOME

      NRS 612.7102  Administrator authorized to require employer to withhold income to satisfy judgment.  If the Administrator obtains a judgment against a person for:

      1.  The repayment of benefits obtained due to the person’s fraud, misrepresentation or willful nondisclosure pursuant to NRS 612.365; or

      2.  The recovery of amounts owed to the Division for committing unemployment insurance fraud in violation of NRS 612.445,

Ê the Administrator may, in addition to any other manner of executing the judgment provided by law, require each employer of the person to withhold income from the person’s wages and pay it over to the Division in accordance with the provisions of NRS 612.7102 to 612.7116, inclusive.

      (Added to NRS by 2013, 1963)

      NRS 612.7104  Notice to person who is subject to withholding.  The Administrator shall provide to a person who is subject to the withholding of income pursuant to NRS 612.7102 a notice sent by first-class mail to the person’s last known address:

      1.  That his or her income is being withheld;

      2.  That a notice to withhold income applies to any current or subsequent employer;

      3.  That a notice to withhold income has been mailed to his or her employer;

      4.  Of the information provided to his or her employer pursuant to NRS 612.7106;

      5.  That he or she may contest the withholding; and

      6.  Of the grounds and procedures for contesting the withholding.

      (Added to NRS by 2013, 1963)

      NRS 612.7106  Notice to employer to withhold income; contents; notice may be issued electronically.

      1.  The Administrator shall mail, by first-class mail, a notice to withhold income pursuant to NRS 612.7102 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 612.7108 after receiving the notice to withhold income that was mailed pursuant to subsection 1, the Administrator shall, by certified mail, return receipt requested, mail to the employer another notice to withhold income.

      3.  A notice to withhold income pursuant to NRS 612.7102 may be issued electronically and must:

      (a) Contain the social security number of the person;

      (b) Specify the total amount to be withheld from the income of the person, including any interest, penalties or assessments accrued pursuant to the provisions of this chapter;

      (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; and

      (e) Explain the duties of an employer upon the receipt of the notice to withhold income.

      (Added to NRS by 2013, 1963)

      NRS 612.7108  Duties of employer upon receipt of notice to withhold.  An employer who receives a notice to withhold income pursuant to NRS 612.7102 shall:

      1.  Withhold the amount stated in the notice from the income due to the person beginning with the first pay period that occurs within 14 days after the date the notice was mailed to the employer and continuing until:

      (a) The Administrator notifies the employer to discontinue the withholding; or

      (b) The full amount required to be paid to the Administrator has been paid, as indicated by a written statement to the employer from the Administrator;

      2.  Calculate the amount of income to be withheld from a person’s wages during each pay period in accordance with the provisions of NRS 31.295 and subject to the limitation on withholding prescribed in that section. For the purposes of this subsection, a withholding of income shall be deemed a garnishment of earnings;

      3.  Deliver the money withheld to the Administrator within 7 days after the date of each payment of the regularly scheduled payroll of the employer; and

      4.  Notify the Administrator when the person subject to withholding terminates his or her employment and provide the last known address of the person and the name of any new employer of the person, if known.

      (Added to NRS by 2013, 1964)

      NRS 612.711  Notice to withhold binding upon employer; employer may deduct amount for reimbursement of costs; electronic transfer of payments by employer.

      1.  A notice to withhold income pursuant to NRS 612.7102 is binding upon any employer of the person to whom it is mailed. To reimburse the employer for his or her costs in making the withholding, the employer may deduct $3 from the amount paid to the person each time the employer makes a withholding.

      2.  Except as otherwise provided in subsection 3, if an employer receives notices to withhold income pursuant to NRS 612.7102 for more than one employee, the employer may consolidate the amounts of money that are payable to the Administrator and pay those amounts with one check, but the employer shall attach to each check a statement identifying by name and social security number each person for whom payment is made and the amount transmitted for that person.

      3.  If the provisions of NRS 353.1467 apply, the employer shall make payment to the Administrator by any method of electronic transfer of money allowed by the Administrator. If an employer makes such payment by electronic transfer of money, the employer shall transmit separately the name and appropriate identification number, if any, of each person for whom payment is made and the amount transmitted for that person.

      4.  As used in this section, “electronic transfer of money” has the meaning ascribed to it in NRS 353.1467.

      (Added to NRS by 2013, 1964)

      NRS 612.7112  Unlawful to use withholding as basis for refusing to hire, discharging or taking disciplinary action against employee; liability; penalty.

      1.  It is unlawful for an employer to use the withholding of income to collect an obligation to pay money to the Administrator as a basis for refusing to hire a potential employee, discharging an employee or taking disciplinary action against an employee. Any employer who violates this section shall hire or reinstate any such employee with no loss of pay or benefits, is liable for any amounts not withheld and shall be fined $1,000. If an employee prevails in an action based on this section, the employer is liable, in an amount not less than $2,500, for payment of the employee’s costs and attorney’s fees incurred in that action.

      2.  If an employer wrongfully refuses to withhold income as required pursuant to NRS 612.7102 to 612.7116, inclusive, or knowingly misrepresents the income of an employee, the employer shall pay the amount the employer refused to withhold to the Administrator and may be ordered to pay punitive damages to the Administrator in an amount not to exceed $1,000 for each pay period the employer failed to withhold income as required or knowingly misrepresented the income of the employee.

      (Added to NRS by 2013, 1964)

      NRS 612.7114  Enforcement proceedings against employer for refusal to withhold or misrepresentation of employee income; remedies and penalties.

      1.  If an employer wrongfully refuses to withhold income as required pursuant to NRS 612.7102 to 612.7116, inclusive, after receiving a notice to withhold income that was sent by certified mail pursuant to NRS 612.7106, or knowingly misrepresents the income of an employee, the Administrator may apply for and the court may issue an order directing the employer to appear and show cause why he or she should not be subject to the penalties prescribed in subsection 2 of NRS 612.7112.

      2.  At the hearing on the order to show cause, the court, upon a finding that the employer wrongfully refused to withhold income as required or knowingly misrepresented an employee’s income:

      (a) May order the employer to comply with the requirements of NRS 612.7102 to 612.7116, inclusive;

      (b) May order the employer to provide accurate information concerning the employee’s income;

      (c) May fine the employer pursuant to subsection 2 of NRS 612.7112; and

      (d) Shall require the employer to pay the amount the employer failed or refused to withhold from the employee’s income.

      (Added to NRS by 2013, 1965)

      NRS 612.7116  Employer and Administrator immunity.

      1.  An employer who complies with a notice to withhold income pursuant to NRS 612.7102 that is regular on its face may not be held liable in any civil action for any conduct taken in compliance with the notice.

      2.  Compliance by an employer with a notice to withhold income pursuant to NRS 612.7102 is a discharge of the employer’s liability to the person as to that portion of the income affected.

      3.  If a court issues an order to stay a withholding of income, the Administrator may not be held liable in any civil action to the person who is the subject of the withholding of income for any money withheld before the stay becomes effective.

      (Added to NRS by 2013, 1965)

PENALTIES

      NRS 612.715  False statement or failure to disclose material fact to obtain or increase benefit.  Except as otherwise provided in subsection 5 of NRS 612.445, whoever makes a false statement or representation knowing it to be false, or knowingly fails to disclose a material fact, to obtain or increase any benefit or other payment under this chapter, either for himself or herself or for any other person, is guilty of a misdemeanor.

      [Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257; 1955, 698]—(NRS A 1967, 630; 2009, 2496)

      NRS 612.717  False statement or failure to disclose material fact concerning termination of employment.  If the Administrator finds that any employer or any employee, officer or agent of any employer has willfully made a false statement or representation or has willfully failed to report a material fact concerning the termination of a claimant’s employment, the Administrator shall make a determination thereon, charging the employer’s reserve account not less than two nor more than sixteen times the weekly benefit amount of the claimant. The Administrator shall give notice to the employer of a determination under this section. Appeals may be taken from the determination in the same manner as appeals from determinations on benefit claims.

      (Added to NRS by 1975, 1006; A 1993, 1851)

      NRS 612.720  Conspiracy to obtain or increase benefit; series of false statements to obtain or increase benefit.  Except as otherwise provided in subsection 5 of NRS 612.445, whenever two or more persons conspire to obtain or increase any benefit or other payment under this chapter by a false statement or representation knowing it to be false, or by knowingly failing to disclose a material fact, or whenever any person makes a series of false statements or representations knowing them to be false, to obtain or increase benefit payments under this chapter over a period of more than 1 week, every such person is guilty of a gross misdemeanor.

      [Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257; 1955, 698]—(NRS A 1967, 630; 2009, 2496)

      NRS 612.725  False statement or failure to disclose material fact to obtain or increase benefit under federal law or law of another state.  Except as otherwise provided in subsection 5 of NRS 612.445, any person residing in this State who claims benefits under any agreement existing between the Division and some other state or the Federal Government, who willfully makes a false statement or representation or knowingly fails to disclose a material fact to obtain or increase benefits under the provisions of the unemployment law of any other state or the Federal Government is guilty of a misdemeanor.

      [Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257; 1955, 698]—(NRS A 1967, 630; 1993, 1851; 2009, 2496)

      NRS 612.730  False statement or failure to disclose material facts by employer to prevent or reduce payment of benefits; willful failure or refusal to pay contributions or make reports; plan or scheme to avoid application of or reduce payment required by chapter.

      1.  Any employing unit or any officer or agent of an employing unit or any other person who makes a false statement or representation knowing it to be false, or who knowingly fails to disclose a material fact, to prevent or reduce the payment of benefits to any natural person entitled thereto, or who willfully fails or refuses to make any such contributions or other payment or to furnish any reports required by this chapter, or to produce or permit the inspection or copying of records as required by this chapter, is guilty of a misdemeanor.

      2.  Any employing unit, or any officer or agent of an employing unit or any other person who knowingly:

      (a) Attempts to use a plan or scheme to avoid becoming or remaining subject to the provisions of this chapter or to reduce any contribution or other payment required pursuant to the provisions of this chapter; or

      (b) Advises an employing unit to use a plan or scheme to avoid becoming or remaining subject to the provisions of this chapter or to reduce any contribution or other payment required pursuant to the provisions of this chapter,

Ê is guilty of a category C felony and shall be punished as provided in NRS 193.130.

      [Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257; 1955, 698]—(NRS A 1967, 630; 2005, 454)

      NRS 612.732  Transfer or acquisition of business to obtain lower contribution rate; activity of employer to obtain more favorable contribution rate; advising another person to violate provisions of chapter.

      1.  The Administrator shall adopt regulations establishing procedures to identify:

      (a) Transactions in which the transfer or acquisition of a business entity is for the sole or primary purpose of obtaining a lower unemployment insurance contribution rate; and

      (b) Common ownership, management or control between two or more business entities, including, without limitation, through the movement of workforce between such business entities.

      2.  If, for any rate year, the Administrator determines that an employer has, through deliberate ignorance, reckless disregard, intent to evade, fraud, misrepresentation or willful nondisclosure, obtained or attempted to obtain a more favorable rate of contribution, the Administrator shall assign to the employer the maximum contribution rate plus 2 percent for each applicable rate year, the current rate year and the subsequent rate year. In addition to any penalty imposed pursuant to NRS 612.730, the Administrator shall impose on the employer a civil penalty of the greater of:

      (a) Five thousand dollars; or

      (b) Ten percent of the total amount of any resulting underreporting of contributions and any other penalties and interest imposed.

      3.  If the Administrator determines that a person or business entity knowingly advised another person or business entity to violate or attempt to violate any provision of this chapter, in addition to any penalty imposed pursuant to NRS 612.730, the Administrator shall impose on such person or business entity a civil penalty of the greater of:

      (a) Five thousand dollars; or

      (b) Ten percent of the total amount of any resulting underreporting of contributions and any other penalties and interest imposed.

      4.  All money collected pursuant to the provisions of this section must be deposited in the Unemployment Compensation Fund.

      5.  The exemption provided for in paragraph (a) of subsection 4 of NRS 612.606 does not apply to an employer whose assigned contribution rate is 5.4 percent or higher pursuant to the provisions of subsection 2.

      6.  As used in this section:

      (a) “Business entity” means a partnership, corporation, association, limited-liability entity, Indian tribe or any other legal entity.

      (b) “Knowingly” means having actual knowledge of or acting with deliberate ignorance or reckless disregard of the law.

      (Added to NRS by 2005, 444)

      NRS 612.735  Violations of chapter, rules, regulations and orders.  Any person who shall willfully violate any provision of this chapter or any order, rule or regulation thereunder, the violation of which is made unlawful or the observance of which is required under the terms of this chapter, and for which a penalty is neither prescribed herein nor provided by any other applicable statute, is guilty of a misdemeanor.

      [Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257; 1955, 698]—(NRS A 1967, 631)

      NRS 612.740  Forfeits and interest.

      1.  Any employing unit or any officer or agent of any employing unit or any other person who fails to submit such reports as are prescribed and required by the Administrator within the time prescribed by the Administrator shall pay a forfeit of $5 for each such report.

      2.  Any employing unit or any officer or agent of any employing unit or any other person who fails to submit any report of wages within 10 days following the expiration of the time prescribed by the Administrator for filing the report shall, in addition to the $5 forfeit specified in subsection 1, pay interest upon the wages subject to contributions involved in the report of one-tenth of 1 percent for each month or portion of each month thereafter until the report has been filed, except that when it appears to the satisfaction of the Administrator that the failure to file reports within the time prescribed was due to circumstances over which the employing unit, its officers or agent had no control, then the Administrator may, in his or her discretion, waive the collection of all or any portion of such forfeit or interest.

      3.  Forfeits and interest as provided in this section must be paid into the Employment Security Fund.

      [Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257; 1955, 698]—(NRS A 1993, 1851)

MISCELLANEOUS PROVISIONS

      NRS 612.745  Representation in court.

      1.  In any civil action to enforce the provisions of this chapter the Administrator, the Board of Review and the State may be represented by:

      (a) Any qualified attorney who is employed by the Administrator and is designated by the Administrator for the purpose;

      (b) The Attorney General, at the Administrator’s request; or

      (c) The district attorney of the proper county.

      2.  All criminal actions for violation of any provisions of this chapter, or of any rules or regulations issued pursuant thereto, must be prosecuted by the Attorney General or by the district attorney of any county in which the employer has a place of business or the violator resides.

      [17:129:1937; A 1939, 115; 1949, 257; 1943 NCL § 2825.17]—(NRS A 1993, 1852)

      NRS 612.750  Reciprocal arrangements by Administrator.

      1.  The Administrator is authorized to make such investigations, secure and transmit such information, make available such services and facilities, and exercise such of the other powers made available to the Administrator with respect to the administration of this chapter as the Administrator deems necessary or appropriate to facilitate the administration of another state or federal unemployment compensation or public employment service law, and, in like manner, to accept and utilize information, services and facilities made available to this State by the agency charged with the administration of any such other unemployment compensation or public employment service law.

      2.  To the extent permissible under the laws and Constitution of the United States, the Administrator is authorized to enter into or cooperate in arrangements whereby facilities and services provided for under this chapter and facilities and services provided under the unemployment compensation law of any foreign government may be utilized for the taking of claims and the payment of benefits under the unemployment compensation law of this State or under a similar law of such government.

      [18.1:129:1937; added 1941, 412; A 1949, 257; 1943 NCL § 2825.18a]—(NRS A 1993, 1852)

      NRS 612.755  Power of Legislature to amend or repeal chapter reserved.

      1.  The Legislature reserves the right to amend or repeal all or any part of this chapter at any time. There shall be no vested private right of any kind against such amendment or repeal.

      2.  All the rights, privileges or immunities conferred by this chapter, or by acts done pursuant thereto, shall exist subject to the power of the Legislature to amend or repeal this chapter at any time.

      [20:129:1937; 1931 NCL § 2825.20]

      NRS 612.760  Conditions under which chapter becomes inoperative; refund of unobligated money.  If the tax imposed by Title IX of the Social Security Act or any amendments thereto, or any other federal tax against which contributions under this chapter may be credited for any cause becomes inoperative, the provisions of this chapter, by virtue of that fact, likewise become inoperative, and any unobligated money in the Unemployment Compensation Fund or returned by the Secretary of the Treasury because the Social Security Act is inoperative must be refunded to the contributors proportionately to their unexpended contributions, under the regulations of the Administrator.

      [21 1/2:129:1937; renumbered 21.1:129:1937 and A 1949, 257; 1943 NCL § 2825.21.1]—(NRS A 1993, 1853)