If a check in payment of a tax or penalty is not paid by the bank on which it is drawn on its first presentation, the person tendering the check remains liable for the tax, or tax and penalty, as if the person had not tendered the check. The Department may redeposit a check in payment of a tax, or tax and penalty, a second time without assessing additional penalties.
NRS 371.160
Effect of failure of bank to pay check in payment of tax or penalty on first presentation
Known as the Governmental Services Tax Law
The act spans §§ 371–371 (36 sections).
(Added to NRS by 1963, 1120)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.