Effect of failure of bank to pay check in payment of tax or penalty on first presentation.
Nev. Rev. Stat. § 371.160
in effectIf 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-371.htmlFetched: 10/4/2026
