Nevada Statutes

§ 371.160 — Effect of failure of bank to pay check in payment of tax or penalty on first presentation

Nevada § 371.160
JurisdictionNevada
Title 32REVENUE AND TAXATION
Ch. 371Governmental

This text of Nevada § 371.160 (Effect of failure of bank to pay check in payment of tax or penalty on first presentation) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Nev. Rev. Stat. § 371.160 (2026).

Text

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.

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Legislative History

(Added to NRS by 1963, 1120 )

Nearby Sections

15
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Bluebook (online)
Nevada § 371.160, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/371.160.