NRS 353C.178
Withholding of income: Enforcement proceedings against employer for refusal to withhold or misrepresentation of employee’s income

  • remedies and penalties.

1.

If an employer wrongfully refuses to withhold income as required pursuant to NRS 353C.171 to 353C.179, inclusive, after receiving a notice to withhold income that was sent by certified mail pursuant to NRS 353C.173 or 353C.174, or knowingly misrepresents the income of an employee, the State Controller 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 353C.177.

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 353C.171 to 353C.179, inclusive;

(b)

May order the employer to provide accurate information concerning the employee’s income;

(c)

May impose penalties against the employer pursuant to subsection 2 of NRS 353C.177; and

(d)

Shall require the employer to pay the amount the employer failed or refused to withhold from the employee’s income.

Source: Section 353C.178 — Withholding of income: Enforcement proceedings against employer for refusal to withhold or misrepresentation of employee’s income; remedies and penalties., https://www.­leg.­state.­nv.­us/NRS/NRS-353C.­html#NRS353CSec178 (accessed May 26, 2025).

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

May 26, 2025

§ 353C.178. Withholding of income: Enforcement proceedings against employer for refusal to withhold or misrepresentation of employee’s income's source at nv​.us