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 possession or under his 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.
Last modified: February 25, 2006