NRS 353C.173
Withholding of income: Filing of contest

  • duties of State Controller relating to contest
  • notice of determination on contest.

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.

Source: Section 353C.173 — Withholding of income: Filing of contest; duties of State Controller relating to contest; notice of determination on contest., https://www.­leg.­state.­nv.­us/NRS/NRS-353C.­html#NRS353CSec173.

353C.010
Definitions.
353C.020
“Agency” defined.
353C.030
“Agreement” defined.
353C.040
“Debt” defined.
353C.050
“Fee” defined.
353C.060
“Fine” defined.
353C.070
“Person” defined.
353C.080
“Tax” defined.
353C.090
Applicability.
353C.100
Determination of debt to be past due.
353C.110
Regulations of State Controller: Generally.
353C.115
Regulations of State Controller: Establishing fee for returned or dishonored check or other method of payment.
353C.120
Periodic reports by agency of debts owed to agency
353C.125
Agency authorized to refuse to conduct additional transaction with certain debtors until payment of prior debts.
353C.128
Agency authorized to refuse to conduct transaction with, and State Controller authorized to refuse to draw warrant in favor of, certain debtors until payment of prior debts or debtor enters into agreement for payment of debts.
353C.130
Agreement with debtor for payment in installments
353C.133
Agreement with debtor to accept payment of portion of debt in full satisfaction of debt.
353C.135
Payment of costs and fees for collection of certain debts.
353C.140
Action by Attorney General to collect debt
353C.150
Application for entry of summary judgment: Conditions
353C.160
Entry of judgment against debtor
353C.170
Recordation of judgment
353C.171
Withholding of income: State Controller authorized to require employer to withhold income to satisfy judgment
353C.172
Withholding of income: Notice to person who is subject to withholding.
353C.173
Withholding of income: Filing of contest
353C.174
Withholding of income: Notice to employer.
353C.175
Withholding of income: Duties of employer upon receipt of notice to withhold.
353C.176
Withholding of income: Notice to withhold binding on employer
353C.177
Withholding of income: Unlawful for employer to use withholding as basis for refusing to hire, discharging or taking disciplinary action against employee
353C.178
Withholding of income: Enforcement proceedings against employer for refusal to withhold or misrepresentation of employee’s income
353C.179
Withholding of income: Immunity of employer and State Controller.
353C.180
Certificate of liability: Contents
353C.190
State Controller may offset debt with amount owed to debtor by state agency
353C.195
State Controller required to act as collection agent for state agencies
353C.196
Limitation on refund for overpayment of debt
353C.198
Appointment of agent to file application for summary judgment or record certificate of liability against debtor.
353C.200
Contract with private debt collector: Conditions
353C.210
Notice of debt and demand to transmit to persons possessing or controlling credits or other personal property of, or owing debts to, debtor
353C.220
Bad debts: Designation
353C.222
Selling certain debt in lieu of requesting designation of debt as bad debt
353C.224
Distribution of money collected from debtor.
353C.226
Debt Recovery Account: Creation
353C.230
Remedies of state are supplemental
353C.240
Development and operation of system for matching data to collect debts: Duties and liability of State Controller and financial institutions
353C.1955
Date for accrual of interest
353C.1965
State Controller required to establish and maintain list of persons who owe debt assigned for collection
Last Updated

Jun. 24, 2021

§ 353C.173’s source at nv​.us