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Current as of January 01, 2021 | Updated by FindLaw Staff
1. At any time after receiving the notice required pursuant to NRS 353C.172, a person may file with the State Controller a contest to the withholding of income. If a person files a contest pursuant to this section, the State Controller must notify each employer of the person to which a notice was sent pursuant to NRS 353C.174 to discontinue the withholding pending the outcome of the contest.
2. The contest must be in writing, in the form prescribed by the State Controller, and include, without limitation:
(a) The grounds for contesting the withholding; and
(b) If the person is contesting the withholding on the grounds of financial hardship, evidence of how the withholding will cause a financial hardship to the person.
3. Upon receipt of a contest to the withholding of income, the State Controller:
(a) Shall:
(1) Consider the grounds for the contest stated by the person and any evidence submitted by the person, including, without limitation, any evidence submitted by the person that the withholding of income will cause a financial hardship to the person; and
(2) Meet with the person to discuss the person's contest of withholding. The meeting may take place in person, by telephone or by videoconference.
(b) May request additional information from the person related to whether the withholding of income will be a financial hardship to the person.
4. At a meeting held pursuant paragraph (b) of subsection 3, the State Controller shall offer the person an opportunity to:
(a) Enter into an agreement with the State Controller pursuant to NRS 353C.130 to provide for the payment of the debt, and any penalty and interest, on an installment basis.
(b) Pay the debt in full, including, without limitation, any penalty and interest.
(c) Prove to the satisfaction of the State Controller that the withholding of income of the person will cause a financial hardship to the person.
5. If a person contests the withholding of income on the grounds that the withholding will be a financial hardship, after the meeting held pursuant to paragraph (b) of subsection 3, the State Controller shall make a determination whether the withholding of income will cause a financial hardship to the person. If the State Controller determines that the withholding of income will cause a financial hardship to the person, the State Controller must reduce the withholding to an amount that will not cause a financial hardship to the person.
6. The State Controller shall send a notice, by certified mail, of the determination made by the State Controller related to the contest of withholding to:
(a) The person's last known address; and
(b) Each employer of the person.
Cite this article: FindLaw.com - Nevada Revised Statutes Title 31. Public Financial Administration § 353C.173. Withholding of income: Filing of contest; duties of State Controller relating to contest; notice of determination on contest - last updated January 01, 2021 | https://codes.findlaw.com/nv/title-31-public-financial-administration/nv-rev-st-353c-173/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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