2005 Nevada Revised Statutes - Chapter 612 — Unemployment Compensation

CHAPTER 612 - UNEMPLOYMENT COMPENSATION

GENERAL PROVISIONS

NRS 612.010 Shorttitle.

NRS 612.015 Definitions.

NRS 612.016 Administratordefined.

NRS 612.017 Americanemploying unit defined.

NRS 612.025 Baseperiod defined.

NRS 612.030 Benefityear defined.

NRS 612.035 Benefitsdefined.

NRS 612.040 Calendarquarter defined.

NRS 612.045 Contributionsdefined.

NRS 612.049 Divisiondefined.

NRS 612.055 Employerdefined.

NRS 612.057 Employer:Crew leaders who furnish persons to perform agricultural labor.

NRS 612.060 Employingunit defined.

NRS 612.065 Employmentdefined.

NRS 612.070 Employment:Services included.

NRS 612.075 Employment:Services performed entirely without state by resident; election; approval byAdministrator.

NRS 612.080 Employment:Services deemed localized within state.

NRS 612.085 Employment:Services deemed employment unless specific facts shown.

NRS 612.090 Employment:Certain agricultural labor included.

NRS 612.095 Employment:Domestic service in private home excluded; exception.

NRS 612.100 Employment:Service on foreign vessel or aircraft outside United States excluded.

NRS 612.105 Employment:Service performed in employ of relative excluded.

NRS 612.110 Employment:Service for United States, another state or political subdivision excluded;exception.

NRS 612.115 Employment:Service performed in employ of State or agency included; exceptions.

NRS 612.117 Employment:Service performed by patient in employ of hospital excluded.

NRS 612.118 Employment:Service performed by student in program for work experience excluded.

NRS 612.119 Employment:Service performed by student or his spouse under school program for financialassistance to student excluded.

NRS 612.120 Employment:Service performed in employ of corporation or foundation organized and operatedfor religious, charitable, educational or scientific purposes or for preventionof cruelty to children or animals excluded.

NRS 612.121 Employment:Service performed in employ of charitable, religious or other nonprofitorganization.

NRS 612.123 Employment:Service performed in employ of Indian tribe included; exceptions.

NRS 612.125 Employment:Service performed in employment covered by federal system for compensation ofunemployed persons excluded; reciprocal agreements by Administrator.

NRS 612.130 Employment:Service by minor in delivery of newspapers excluded.

NRS 612.133 Employment:Service by licensed real estate salesman or broker excluded.

NRS 612.135 Employment:Service by lessees engaged in mining excluded.

NRS 612.140 Employment:Domestic service in employ of college fraternity or sorority excluded;exception.

NRS 612.142 Employment:Services as agent-driver, commission-driver or solicitor of orders included;exceptions.

NRS 612.144 Employment:Services performed by person selling or soliciting the sale of products incertain circumstances excluded.

NRS 612.145 Employment:Service performed during half or more of pay period determined by nature ofentire service.

NRS 612.155 Employmentoffice defined.

NRS 612.165 Funddefined.

NRS 612.167 Hospitaldefined.

NRS 612.168 Indiantribe defined.

NRS 612.169 Institutionof higher education defined.

NRS 612.170 Insuredworker defined.

NRS 612.175 Signaturedefined.

NRS 612.180 Statedefined.

NRS 612.185 Unemployeddefined; regulations by Administrator; exceptions.

NRS 612.190 Wagesdefined.

NRS 612.195 Weekdefined.

NRS 612.200 Weeklybenefit amount defined.

ADMINISTRATION

NRS 612.210 UnemploymentCompensation Service and State Employment Service created within EmploymentSecurity Division of Department of Employment, Training and Rehabilitation.

NRS 612.215 Administrator:Appointment; classification; administrative authority; other employmentprohibited; exception.

NRS 612.220 Generalpowers and duties of Administrator.

NRS 612.225 Officialseal of Administrator; judicial notice.

NRS 612.227 Lease-purchaseagreements for purchase of office buildings and land; assurances by State of Nevada.

NRS 612.230 Personnelof Division: Selection; classification; compensation; duties; stipends foreducational leave.

NRS 612.235 Biennialreport of Administrator.

NRS 612.240 Regulationsfor internal management.

NRS 612.245 Administrativedeterminations: Whether employing unit constitutes employer; whether serviceconstitutes employment; whether substantially common ownership, management orcontrol exists; appeal.

NRS 612.250 Administrativedeterminations: Establishment of rates of contribution based upon experience;appeal.

NRS 612.255 Administratorto print and distribute law, rules, regulations, reports and other material.

NRS 612.260 Recordsand reports of employing units: Inspection; destruction.

NRS 612.265 Disclosureof information by Division; duty of private carriers of industrial insurance toprovide certain information to Administrator; penalty for improper disclosureof certain information.

NRS 612.270 Depositions;subpoenas; payment of witnesses.

NRS 612.275 Orderto appear and testify; penalty for failure to obey court order or subpoena ofAdministrator or Board of Review.

NRS 612.280 Protectionagainst self-incrimination.

NRS 612.285 Cooperationwith Department of Labor.

NRS 612.290 Advanceto Unemployment Compensation Fund; application.

NRS 612.295 Reciprocalarrangements with state and federal agencies.

NRS 612.300 Reimbursementsin accordance with reciprocal arrangements.

NRS 612.305 EmploymentSecurity Council: Creation; membership; compensation of members; meetings;Secretary; Board of Review.

NRS 612.310 EmploymentSecurity Council: Duties.

NRS 612.330 StateEmployment Service: Acceptance of Wagner-Peyser Act; establishment andmaintenance of free public employment offices.

BENEFITS

NRS 612.335 Payment.

NRS 612.340 Amountof weekly benefit.

NRS 612.344 Electionof base period following period of temporary disability or rehabilitation;establishment of new benefit year.

NRS 612.350 Weeklybenefit for unemployment.

NRS 612.355 Durationof benefits.

NRS 612.357 Deductionand withholding of federal individual income tax.

NRS 612.360 Benefitsdue deceased or incompetent person.

NRS 612.365 Overpaymentsand recovery.

NRS 612.371 Reimbursementof benefits paid if back pay awarded for same period.

CONDITIONS OF ELIGIBILITY FOR BENEFITS

NRS 612.375 Generalconditions; reductions in benefits.

NRS 612.376 Personemployed by private employer while incarcerated not eligible for certainbenefits.

EXTENDED BENEFITS

NRS 612.377 Definitions.

NRS 612.3772 Otherprovisions of chapter applicable to extended benefits.

NRS 612.3774 Conditionsof eligibility: Findings by Administrator.

NRS 612.3776 Amountof weekly extended benefit.

NRS 612.3778 Benefitamount for partial period.

NRS 612.378 Maximumamount of extended benefit payable during year.

NRS 612.3782 Amendeddetermination of entitlement based on increase of regular compensation.

NRS 612.3784 Noticeof commencement or termination of extended benefit period.

NRS 612.3786 Extendedbenefit payments not chargeable against experience rating of base-periodemployer.

DISQUALIFICATION FOR BENEFITS

NRS 612.380 Leavinglast or next to last employment without good cause or to seek other employment.

NRS 612.383 Dischargefor crimes in connection with employment.

NRS 612.385 Dischargefor misconduct.

NRS 612.390 Failureto apply for available or suitable work or to accept suitable work whenoffered.

NRS 612.392 Failureto accept suitable work or engage in effort to obtain work: Effect on extendedbenefits. [Each provision of this section expires by limitation on date it isno longer required by federal law to be in effect.]

NRS 612.395 Unemploymentas result of labor dispute.

NRS 612.400 Receiptof benefits under another unemployment compensation law.

NRS 612.405 Extendedbenefits payable under Interstate Benefit Payment Plan.

NRS 612.420 Receiptof wages in lieu of notice; severance pay.

NRS 612.425 Paidvacation.

NRS 612.430 Receiptof pay for vacation on termination of employment.

NRS 612.432 Vacationor recess for holiday.

NRS 612.434 Periodbetween academic years or terms; paid sabbatical leave.

NRS 612.436 Sportsor athletic events.

NRS 612.445 Repaymentof benefits received as result of false statement or failure to disclosematerial fact; disqualification.

NRS 612.448 Alienstatus.

CLAIMS FOR BENEFITS

NRS 612.450 Procedure.

NRS 612.455 Regulationsof Administrator; employer to provide unemployed person with statements and materials.

NRS 612.457 Withholdingof benefits for obligation for support of child.

NRS 612.460 Unemployedperson may request determination of status; written determination byAdministrator; notice to employers during base period.

NRS 612.465 Effectiveperiod of initial determination; payment of benefits.

NRS 612.470 Noticeto insured worker.

NRS 612.475 Noticeto employers of new or additional claim; employers duties and rights uponreceipt of notice.

NRS 612.480 Redeterminations.

NRS 612.485 Finalityof determination or redetermination.

NRS 612.490 AppealTribunals: Appointment by Board of Review; composition; compensation;alternates; facilities.

NRS 612.495 Appealto Appeal Tribunal: Initiation of appeal from determination or redetermination;intervention of employing unit; withdrawal of appeal.

NRS 612.500 Hearingon appeal: Procedure; evidence; record; witnesses; trial de novo in certaincircumstances.

NRS 612.505 Consolidatedappeals.

NRS 612.510 Noticeof decision of Appeal Tribunal; time for further appeal.

NRS 612.515 Appealto Board of Review.

NRS 612.520 Removalor transfer of appeals from one Appeal Tribunal to another Appeal Tribunal.

NRS 612.525 Appealto courts: Time for appeal; exhaustion of administrative remedies; appeal byAdministrator.

NRS 612.530 Judicialreview of decision of Board of Review: Commencement of action in districtcourt; parties; service of petition; summary hearings; appeals to SupremeCourt.

NRS 612.533 Introductionof certain evidence concerning claims for benefits prohibited in separate orsubsequent proceeding.

CONTRIBUTIONS

NRS 612.535 Payment;registration of employer with Division.

NRS 612.540 Rate.

NRS 612.545 Base.

NRS 612.550 Ratesfor employers.

NRS 612.551 Chargingof benefits to account of employer; grounds for removal of charges on accountof employer; appeal of certain determinations of Administrator; effect ofcertain determinations on claimant.

NRS 612.553 Nonprofitorganizations, political subdivisions and Indian tribes: Payment ofcontributions or reimbursement in lieu of contributions.

PERIOD, ELECTION AND TERMINATION OF EMPLOYERS COVERAGE

NRS 612.555 Employingunit becoming employer within calendar quarter subject to chapter frombeginning of quarter; exception.

NRS 612.560 Whenemploying unit ceases to be employer.

NRS 612.565 Employingunit not subject to chapter may elect to become employer subject to chapter;conditions.

NRS 612.570 Employingunit may elect that services not covered by chapter shall be deemed toconstitute employment; conditions.

NRS 612.580 Terminationof employers election by Administrator.

UNEMPLOYMENT COMPENSATION FUND

NRS 612.585 Establishmentand control.

NRS 612.590 Accounts;deposits; refunds.

NRS 612.595 Withdrawals.

NRS 612.600 Managementof money upon discontinuance of Unemployment Trust Fund.

UNEMPLOYMENT COMPENSATION ADMINISTRATION FUND

NRS 612.605 Creation;receipt and use of money.

NRS 612.606 Additionalcontributions by employer required for support of program for employment andtraining of unemployed persons and persons employed in this State; exceptions.

NRS 612.607 Deposit,transfer and expenditure of payments for program for employment and training ofunemployed persons and persons employed in this State.

NRS 612.608 Accrualand submission of payments for program for employment and training ofunemployed persons and persons employed in this State; disregard of fractions.

NRS 612.609 Disbursementof delinquent payments by employers.

NRS 612.610 Reimbursement.

EMPLOYMENT SECURITY FUND

NRS 612.615 Creation;source and use of money.

FEDERAL UNEMPLOYMENT TRUST FUND

NRS 612.617 Requisitionand use of money credited to Nevada account.

COLLECTION OF CONTRIBUTIONS

NRS 612.618 Paymentthat is returned or dishonored does not constitute timely payment; additionalfee.

NRS 612.620 Intereston unpaid contributions.

NRS 612.625 Civilaction: Notice; attachment.

NRS 612.630 Summaryjudgment: Filing certificate; where to be filed; contents; entry of judgment.

NRS 612.635 Judgments:Recording of abstract or copy; liens; priorities; execution.

NRS 612.640 Appealsto Supreme Court.

NRS 612.645 UnemploymentCompensation Service authorized to act on behalf of State; filing fees, costsor bonds not required of State.

NRS 612.650 Prioritiesunder legal dissolutions or distributions.

NRS 612.655 Refundsand adjustments.

NRS 612.660 Arbitraryassessments upon failure of employer to file report or upon filing of incorrector insufficient report.

NRS 612.665 Noticeof arbitrary assessment: Contents; finality of assessment.

NRS 612.670 Readjustmentor modification of assessment.

NRS 612.675 Jeopardizedcollections: Assessment; stay of collection of assessment.

NRS 612.680 Liens:Creation; notice; foreclosure; release; compromise and satisfaction.

NRS 612.685 Creditorsand debtors of employer: Notice of delinquency of payment owed by employer;power of State to satisfy debt owed to it.

NRS 612.686 Creditorsand debtors of employer: Duties; certain transfers of property prohibited;demand to transmit certain property to Administrator.

NRS 612.687 Liabilityof contractor to assure payment of amounts due from subcontractors.

NRS 612.690 Liabilityof assignee, receiver, trustee and others selling property of employing unit:Notice to Division.

NRS 612.695 Liabilityof employer and purchaser upon sale of assets and quitting business.

PROTECTION OF RIGHTS AND BENEFITS

NRS 612.700 Waiverof rights void.

NRS 612.705 Limitationof fees; unlawful solicitation; attorneys fees.

NRS 612.710 Assignmentof benefits void; exemption from execution and attachment.

PENALTIES

NRS 612.715 Falsestatement or failure to disclose material fact to obtain or increase benefit.

NRS 612.717 Falsestatement or failure to disclose material fact concerning termination ofemployment.

NRS 612.720 Conspiracyto obtain or increase benefit; series of false statements to obtain or increasebenefit.

NRS 612.725 Falsestatement or failure to disclose material fact to obtain or increase benefitunder federal law or law of another state.

NRS 612.730 Falsestatement or failure to disclose material facts by employer to prevent orreduce payment of benefits; willful failure or refusal to pay contributions ormake reports; plan or scheme to avoid application of or reduce payment requiredby chapter.

NRS 612.732 Transferor acquisition of business to obtain lower contribution rate; activity ofemployer to obtain more favorable contribution rate; advising another person toviolate provisions of chapter.

NRS 612.735 Violationsof chapter, rules, regulations and orders.

NRS 612.740 Forfeitsand interest.

MISCELLANEOUS PROVISIONS

NRS 612.745 Representationin court.

NRS 612.750 Reciprocalarrangements by Administrator.

NRS 612.752 Divisionauthorized to participate in Job Training Partnership Act. [Repealed.]

NRS 612.755 Powerof Legislature to amend or repeal chapter reserved.

NRS 612.760 Conditionsunder which chapter becomes inoperative; refund of unobligated money.

_________

GENERAL PROVISIONS

NRS 612.010 Shorttitle. This chapter shall be known and may becited as the Unemployment Compensation Law.

[1:129:1937; 1931 NCL 2825.01]

NRS 612.015 Definitions. As used in this chapter, unless the context clearlyrequires otherwise, the words and terms defined in NRS 612.016 to 612.200, inclusive, have the meaningsascribed to them in those sections.

[2:129:1937; A 1939, 115; 1941, 412; 1943, 239; 1945,299; 1943 NCL 2825.02](NRS A 1995, 1095; 2001, 1458)

NRS 612.016 Administratordefined. Administrator means the Administratorof the Division.

(Added to NRS by 1993, 1804)

NRS 612.017 Americanemploying unit defined. American employingunit means:

1. A person who is a resident of the United States;

2. A partnership, if two-thirds or more of thepartners are residents of the United States;

3. A trust if all of the trustees are residents of the United States; or

4. A corporation organized under the laws of the United States or of any state.

(Added to NRS by 1971, 1350)

NRS 612.025 Baseperiod defined.

1. Except as otherwise provided in NRS 612.344, base period means the first4 of the last 5 completed calendar quarters immediately preceding the first dayof a persons benefit year, except that if one calendar quarter of the baseperiod so established has been used in a previous determination of hisentitlement to benefits the base period is the first 4 completed calendarquarters immediately preceding the first day of his benefit year.

2. In the case of a combined wage claim pursuant tothe reciprocal arrangements provided in NRS612.295, the base period is that applicable under the unemploymentcompensation law of the paying state.

[2:129:1937; renumbered 2.1:129:1937, 1945, 299; A1949, 257; 1955, 698](NRS A 1973, 1354; 1991, 120)

NRS 612.030 Benefityear defined.

1. Except as otherwise provided in NRS 612.344, with respect to any person,benefit year means the 52 consecutive weeks beginning with the first day ofthe week with respect to which a valid claim is filed, and thereafter the 52consecutive weeks beginning with the first day of the first week with respectto which a valid claim is filed after the termination of his last precedingbenefit year.

2. In the case of a combined wage claim pursuant tothe reciprocal arrangements provided in NRS612.295, the benefit year is that applicable under the unemploymentcompensation law of the paying state.

3. Any claim for benefits made in accordance with NRS 612.450 and 612.455 shall be deemed to be a valid claimfor the purposes of this section if the claimant has been paid wages foremployment by employers as provided in paragraph (d) of subsection 1 of NRS 612.375.

[2:129:1937; renumbered 2.3:129:1937, 1945, 299; A1949, 257; 1951, 339; 1955, 698](NRS A 1973, 1355; 1991, 120)

NRS 612.035 Benefitsdefined. Benefits means the money paymentspayable to an individual, as provided in this chapter, with respect to hisunemployment.

[2:129:1937; renumbered 2.2:129:1937, 1945, 299; 1943NCL 2825.02]

NRS 612.040 Calendarquarter defined. Calendar quarter means theperiod of 3 consecutive calendar months ending on March 31, June 30, September30 or December 31, or the equivalent thereof as the Administrator may prescribeby regulation, excluding, however, any calendar quarter or portion thereofwhich occurs before January 1, 1938.

[2:129:1937; renumbered 2.5:129:1937, 1945, 299; 1943NCL 2825.02](NRS A 1993, 1804)

NRS 612.045 Contributionsdefined. Contributions means the moneypayments to the Unemployment Compensation Fund required by this chapter, butdoes not include reimbursement payments in lieu of contributions as provided inNRS 612.553.

[2:129:1937; renumbered 2.4:129:1937, 1945, 299; 1943NCL 2825.02](NRS A 1973, 1355; 1977, 828)

NRS 612.049 Divisiondefined. Division means the Employment SecurityDivision of the Department of Employment, Training and Rehabilitation.

(Added to NRS by 1993, 1804)

NRS 612.055 Employerdefined. Employer means:

1. Any employing unit which for any calendar quarterhas paid or is liable to pay wages of $225 or more, and which employs duringthat period one or more persons in an employment subject to this chapter.

2. Any person or employing unit which acquired theorganization, trade or business, or substantially all the assets thereof, ofanother which at the time of the acquisition was an employer subject to thischapter.

3. Any person or employing unit which acquired theorganization, trade or business, or substantially all of the assets thereof, ofanother employing unit if the employment record of the person or employing unitsubsequent to the acquisition, together with the employment record of theacquired unit, before the acquisition, both within the same calendar quarter,would be sufficient to constitute such an employing unit as an employer subjectto this chapter under subsection 1.

4. Any employing unit not an employer by reason of anyother subsection of this section, for which within either the current orpreceding year service in employment is or was performed with respect to whichsuch an employing unit is liable for any federal tax against which credit maybe taken for contributions required to be paid into a state unemployment fund.

5. Any employing unit which, having become an employerunder subsection 1, 2 or 3, has not, under NRS612.555 to 612.580, inclusive,ceased to be an employer subject to this chapter.

6. For the effective period of its election pursuantto NRS 612.565, 612.570 and 612.580, any other employing unit which haselected to become fully subject to this chapter.

7. In the case of domestic service in a private home,local college club or local chapter of a college fraternity or sorority, withrespect to any calendar year, any person or employing unit who during anycalendar quarter in the current calendar year or the preceding calendar yearpaid cash wages of $1,000 or more for such service.

8. In the case of agricultural labor, with respect toany calendar year, any person or employing unit who:

(a) During any calendar quarter in the current calendaryear or the preceding calendar year paid cash wages of $20,000 or more foragricultural labor; or

(b) On at least 20 days during the current calendaryear or preceding calendar year, each day being in a different calendar week,employed at least 10 persons in agricultural labor for some portion of the day,whether or not:

(1) The weeks were consecutive; or

(2) The persons were employed at the same momentof time.

For purposesof this subsection, agricultural labor does not include the wages earned by orthe employment of any employee performing domestic service.

9. This State, or any political subdivision thereof,or any instrumentality of this State or its political subdivision which isowned by this State or one or more of its political subdivisions alone or inconjunction with one or more other states or political subdivisions thereof.

10. An Indian tribe, or any political subdivisionthereof, or any subsidiary or business enterprise wholly owned by an Indiantribe alone or in conjunction with one or more other Indian tribes or politicalsubdivisions thereof.

[2:129:1937; renumbered 2.8:129:1937, 1945, 299; A1955, 698](NRS A 1977, 828; 2001, 1459)

NRS 612.057 Employer:Crew leaders who furnish persons to perform agricultural labor.

1. As used in this section, crew leader means anyperson who:

(a) Furnishes persons to perform agricultural labor forany other person;

(b) Pays the persons furnished by him, either on hisown behalf or on behalf of another person; and

(c) Has not entered into a written agreement withanother person under which he is designated as an employee of the other person.

2. For purposes of this chapter, any person who is amember of a crew furnished by a crew leader to perform agricultural labor forany other person is in the employment of the crew leader if:

(a) The crew leader holds a valid certification ofregistration under the Farm Labor Contractor Registration Act of 1963; or

(b) Substantially all the members of the crew operateor maintain tractors, mechanized harvesting or crop-dusting equipment or anyother mechanized equipment provided by the crew leader, and the services of theperson performing agricultural labor are not otherwise defined as employmentunder this chapter.

3. Whenever any person is furnished by a crew leaderto perform agricultural labor for any other person and he is not in theemployment of the crew leader pursuant to subsection 2:

(a) The other person and not the crew leader isconsidered the employer; and

(b) The other person is considered to have paid cashremuneration to the person performing the agricultural labor in an amount equalto the amount paid by the crew leader, either on behalf of the crew leader oron behalf of the other person.

(Added to NRS by 1977, 831)

NRS 612.060 Employingunit defined.

1. Employing unit means any individual or type oforganization, including any partnership, association, trust, estate,joint-stock company, insurance company, or corporation, whether domestic orforeign, or the receiver, trustee in bankruptcy, trustee, or successor thereof,or the legal representative of a deceased person, which has or subsequent toJanuary 1, 1936, had in its employ one or more individuals performing servicesfor it within this State.

2. All individuals performing services within thisState for any employing unit which maintains two or more separateestablishments within this State shall be deemed to be employed by a singleemploying unit for all the purposes of this chapter.

3. Each individual employed to perform or to assist inperforming the work of any agent or employee of any employing unit shall bedeemed to be employed by such employing unit for all the purposes of thischapter, whether such individual was hired or paid directly by such employingunit or by such agent or employee, provided the employing unit had actual orconstructive knowledge of the work.

[2:129:1937; renumbered 2.7:129:1937, 1945, 299; 1943NCL 2825.02]

NRS 612.065 Employmentdefined. Subject to the provisions of NRS 612.070 to 612.145, inclusive, employment meansservice, including service in interstate commerce, performed for wages or underany contract of hire, written or oral, express or implied.

[Part 2:129:1937; renumbered in error 2.19:129:1937,1945, 299; A 1949, 257; 1951, 253, 474; renumbered 2.9:129:1937 and A 1955,698](NRS A 2001,1460)

NRS 612.070 Employment:Services included. Employment includes:

1. A persons entire service, performed within or bothwithin and without this State if:

(a) The service is localized in this State;

(b) The service is not localized in any state but someof the service is performed in this State and:

(1) The base of operations, or, if there is nobase of operations, then the place from which such service is directed orcontrolled, is in this State; or

(2) The base of operations or place from which suchservice is directed or controlled is not in any state in which some part of theservice is performed, but the persons residence is in this State; or

(c) The service is that of a person who is a citizen ofthe United States, and is performed outside the United States, except Canada,after December 31, 1971, in the employ of an American employing unit (otherthan service that is deemed employment under the provisions of paragraph (a)or (b) of subsection 1 or similar provisions of the law of another state), if:

(1) The employers principal place of businessin the United States is located in this State; or

(2) The employer has no place of business in the United States, but:

(I) The employer is a natural person whois a resident of this State;

(II) The employer is a corporation whichis organized under the laws of this State; or

(III) The employer is a partnership or atrust and the number of the partners or trustees who are residents of thisState is greater than the number who are residents of any one other state; or

(3) None of the criteria of subparagraphs (1)and (2) of paragraph (c) is met but the employer has elected coverage in thisState or, the employer having failed to elect coverage in any state, theemployee has filed a claim for benefits, based on such service, under the lawof this State.

2. Services performed by an officer or member of thecrew of an American vessel or American aircraft on or in connection with suchvessel or aircraft, if the operating office, from which the operations of suchvessel or aircraft operating within, or within and without, the United Statesare ordinarily and regularly supervised, managed, directed and controlled, iswithin this State.

In additionto any other provisions of this section, service is required to be coveredunder this chapter, if with respect to such service a tax is required to bepaid under any federal law imposing a tax against which credit may be taken forcontributions required to be paid into a state unemployment fund, or if suchservice is required to be covered as a condition for full tax credit againstthe tax imposed by the Federal Unemployment Tax Act.

[Part 2:129:1937; renumbered in error 2.19:129:1937,1945, 299; A 1949, 257; 1951, 253, 474; renumbered 2.9:129:1937 and A 1955,698](NRS A 1971, 1355; 1973, 1355; 1977, 829)

NRS 612.075 Employment:Services performed entirely without state by resident; election; approval byAdministrator. Services not covered under NRS 612.070 and performed entirely withoutthis State, with respect to no part of which contributions are required andpaid under an unemployment compensation law of any other state or the FederalGovernment, shall be deemed to be employment subject to this chapter if theperson performing the services is a resident of this State and theAdministrator approves the election of the employing unit for which theservices are performed that the entire service of the person shall be deemed tobe employment subject to this chapter.

[Part 2:129:1937; renumbered in error 2.19:129:1937,1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A1955, 698](NRS A 1993, 1804)

NRS 612.080 Employment:Services deemed localized within state. Serviceshall be deemed to be localized within a state if:

1. The service is performed entirely within suchstate; or

2. The service is performed both within and withoutsuch state, but the service performed without such state is incidental to theindividuals service within the state; for example, is temporary or transitoryin nature or consists of isolated transactions.

[Part 2:129:1937; renumbered in error 2.19:129:1937,1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A1955, 698]

NRS 612.085 Employment:Services deemed employment unless specific facts shown. Services performed by a person for wages shall be deemedto be employment subject to this chapter unless it is shown to the satisfactionof the Administrator that:

1. The person has been and will continue to be freefrom control or direction over the performance of the services, both under hiscontract of service and in fact;

2. The service is either outside the usual course ofthe business for which the service is performed or that the service isperformed outside of all the places of business of the enterprises for whichthe service is performed; and

3. The service is performed in the course of anindependently established trade, occupation, profession or business in whichthe person is customarily engaged, of the same nature as that involved in thecontract of service.

[Part 2:129:1937; renumbered in error 2.19:129:1937,1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A1955, 698](NRS A 1993, 1804)

NRS 612.090 Employment:Certain agricultural labor included.

1. Employment includes agricultural labor if:

(a) The services are performed in the employ of aperson who:

(1) Paid cash wages of $20,000 or more duringany calendar quarter of the current calendar year or preceding calendar year topersons employed in agricultural labor; or

(2) Employed 10 or more persons in agriculturallabor some portion of the day for at least 20 days, each day being in adifferent calendar week, during the current calendar year or preceding calendaryear whether or not the weeks were consecutive or the persons were employed atthe same moment of time; and

(b) The services are performed:

(1) On a farm, in the employ of any person, inconnection with cultivating the soil, or in connection with raising orharvesting any agricultural or horticultural commodity, including the raising,shearing, feeding, caring for, training and management of livestock, bees,poultry and fur-bearing animals and wildlife.

(2) In the employ of the owner or tenant or otheroperator of a farm, in connection with the operation, management, conservation,improvement or maintenance of the farm and its tools and equipment, or insalvaging timber or clearing land of brush and other debris left by ahurricane, if the major part of the service is performed on a farm.

(3) In connection with the production orharvesting of any commodity defined as an agricultural commodity in section15(g) of the Agricultural Marketing Act, 12 U.S.C. 1141j, or in connectionwith the ginning of cotton, or in connection with the operation or maintenanceof ditches, canals, reservoirs or waterways, not owned or operated for profit,used exclusively for supplying and storing water for farming purposes.

(4) Except as otherwise provided in subsection2, in the employ of the operator of a farm in handling, planting, drying,packing, packaging, processing, freezing, grading, storing or delivering tostorage or to market, or to a carrier for transportation to market, in itsunmanufactured state, any agricultural or horticultural commodity, but only ifthe operator produced more than one-half of the commodity with respect to whichsuch service is performed.

(5) Except as otherwise provided in subsection2, in the employ of a group of operators of farms, or a cooperativeorganization of which such operators are members, in the performance of servicedescribed in subparagraph (4), but only if such operators produced more thanone-half of the commodity with respect to which such service is performed.

(6) On a farm operated for profit although theservice is not in the course of the employers trade or business.

2. The provisions of subparagraphs (4) and (5) of paragraph(b) of subsection 1 do not apply to service performed in connection withcommercial canning or commercial freezing or in connection with anyagricultural or horticultural commodity after its delivery to a terminal marketfor distribution for consumption.

3. As used in this section, the term farm includesstock, dairy, poultry, fruit, fur-bearing animal and truck farms, plantations,ranches, nurseries, ranges, greenhouses or other similar structures usedprimarily for raising agricultural or horticultural commodities, and orchards.

4. The provisions of this section do not apply toservices performed before January 1, 1980, by an alien admitted to the UnitedStates to perform agricultural labor pursuant to sections 214(c) and101(a)(15)(H) of the Immigration and Nationality Act, 8 U.S.C. 1184(c) and1101(a)(15)(H) respectively.

[Part 2:129:1937; renumbered in error 2.19:129:1937,1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A1955, 698](NRS A 1971, 1356; 1977, 830; 1999, 1218)

NRS 612.095 Employment:Domestic service in private home excluded; exception. Employmentdoes not include domestic service in a private home unless the amount paid incash wages by an employer or employing unit is $1,000 or more for serviceperformed in any calendar quarter of the current calendar year or the precedingcalendar year.

[Part 2:129:1937; renumbered in error 2.19:129:1937,1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A1955, 698](NRS A 1977, 832)

NRS 612.100 Employment:Service on foreign vessel or aircraft outside United States excluded. Employment shall not include service performed on or inconnection with a foreign vessel or aircraft, if the employee is employed onand in connection with such vessel or aircraft when outside the United States.

[Part 2:129:1937; renumbered in error 2.19:129:1937,1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A1955, 698](NRS A 1971, 1357)

NRS 612.105 Employment:Service performed in employ of relative excluded. Employmentdoes not include service performed by an individual in the employ of his son,daughter or spouse, and service performed by a child under the age of 18 yearsin the employ of his father or mother.

[Part 2:129:1937; renumbered in error 2.19:129:1937,1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A1955, 698](NRS A 1973, 1356)

NRS 612.110 Employment:Service for United States, another state or political subdivision excluded;exception.

1. Employment does not include service performed inthe employ of any other state or its political subdivisions, or of the UnitedStates Government, or of an instrumentality of any other state or states ortheir political subdivisions or of the United States, except that if theCongress of the United States permits the states to require any instrumentalityof the United States to make payment into an unemployment fund under a stateunemployment compensation act, and to comply with state regulations thereunder,then, to the extent permitted by Congress, and from and after the date on whichsuch permission becomes effective, all of the provisions of this chapter areapplicable to the instrumentality and to services performed for the instrumentalityin the same manner, to the same extent, and on the same terms as to all otheremployers, employing units, persons and services.

2. If this State is not certified by the Secretary ofLabor under Section 3304 of the Internal Revenue Code of 1954 for any year,then the payments required from such instrumentalities and their workers withrespect to that year must be refunded by the Administrator from theUnemployment Fund, without interest.

[Part 2:129:1937; renumbered in error 2.19:129:1937,1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A1955, 698](NRS A 1993, 1805)

NRS 612.115 Employment:Service performed in employ of State or agency included; exceptions.

1. Employment includes service performed in theemploy of this State, or of any political subdivision thereof, or of anyinstrumentality of this State or its political subdivisions which is owned bythis State or one or more of its political subdivisions alone or in conjunctionwith one or more other states or political subdivisions thereof, which isexcluded from the definition of employment by the provisions of 26 U.S.C. 3306(c)(7), except service:

(a) As an elected official;

(b) As a member of a legislative body, or a member ofthe judiciary, of the State or a political subdivision;

(c) As a member of the Nevada National Guard or NevadaAir National Guard;

(d) In employment serving on a temporary basis in caseof fire, storm, snow, earthquake, flood or similar emergency;

(e) In a position which, pursuant to state law, isdesignated as a major nontenured policymaking or advisory position, or apolicymaking or advisory position the performance of the duties of whichordinarily does not require more than 8 hours per week; or

(f) By an inmate of a custodial or penal institution.

2. Every department of this State, and every politicalsubdivision thereof, and each of the instrumentalities of this State and itspolitical subdivisions, shall become an employer as provided in this chapter.

3. Employment does not include service performed:

(a) In a facility conducted for the purpose of carryingout a program of rehabilitation for persons whose earning capacity is impairedby age or physical or mental deficiency or injury, or providing remunerativework for persons who, because of their impaired physical or mental capacity,cannot be readily absorbed in the competitive labor market by a personreceiving such rehabilitation or remunerative work; or

(b) As part of an unemployment work-relief orwork-training program assisted or financed in whole or in part by any federalagency or an agency of a state or political subdivision thereof, by a personreceiving such work relief or work training.

[Part 2:129:1937; renumbered in error 2.19:129:1937,1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A1955, 698](NRS A 1971, 1357; 1977, 832; 1991, 823)

NRS 612.117 Employment:Service performed by patient in employ of hospital excluded. Employment shall not include service performed in the employof a hospital if such service is performed by a patient of the hospital.

(Added to NRS by 1971, 1350)

NRS 612.118 Employment:Service performed by student in program for work experience excluded. Employment does not include service performed by aperson who is enrolled at a nonprofit or public educational institution, whichnormally maintains a regular faculty and curriculum and normally has aregularly organized body of students in attendance at the place where itseducational activities are carried on, as a student in a full-time program,taken for credit at the institution, which combines academic instruction withwork experience, if the service is an integral part of the program, and theinstitution has so certified to the employer. This section does not apply toservice performed in a program established for or on behalf of an employer orgroup of employers.

(Added to NRS by 1971, 1350; A 1983, 600)

NRS 612.119 Employment:Service performed by student or his spouse under school program for financialassistance to student excluded. Employmentdoes not include service performed in the employ of a school, college or universityif the service is performed by:

1. A student who is enrolled and is regularlyattending classes at the school, college or university.

2. The spouse of a student, if the spouse is advisedat the time the spouse commences performing the service that the employment isprovided under a program to provide financial assistance to the student by theschool, college or university and the employment will not be covered by anyprogram of unemployment compensation.

(Added to NRS by 1971, 1350; A 1973, 597; 1977, 897)

NRS 612.120 Employment:Service performed in employ of corporation or foundation organized and operatedfor religious, charitable, educational or scientific purposes or for preventionof cruelty to children or animals excluded. Employmentshall not include service performed in the employ of a corporation, communitychest, fund, or foundation, organized and operated exclusively for religious,charitable, scientific, literary, hospital or educational purposes, or for theprevention of cruelty to children or animals, no part of the net earnings ofwhich inures to the benefit of any private shareholder or individual except asprovided in NRS 612.121.

[Part 2:129:1937; renumbered in error 2.19:129:1937,1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A1955, 698](NRS A 1971, 1357)

NRS 612.121 Employment:Service performed in employ of charitable, religious or other nonprofitorganization.

1. Employment includes service by a person in theemploy of:

(a) Corporations; or

(b) Any community chest, fund or foundation organizedand operated exclusively for religious, charitable, scientific, testing forpublic safety, literary or educational purposes, or for the prevention of crueltyto children or animals, no part of the net earnings of which inures to thebenefit of any private shareholder or person, no substantial part of theactivities of which is carrying on propaganda, or otherwise attempting, toinfluence legislation, and which does not participate in, or intervene in(including the publishing or distributing of statements), any politicalcampaign on behalf of any candidate for public office, only if the followingconditions are met:

(1) The service is excluded from employment asdefined in the Federal Unemployment Tax Act solely by reason of 26 U.S.C. 3306(c)(8).

(2) The organization had four or more persons inemployment for some portion of a day in each of 20 different weeks, whether ornot such weeks were consecutive, within either the current or precedingcalendar year, regardless of whether they were employed at the same moment oftime.

2. For the purposes of subsection 1 the termemployment does not apply to service performed:

(a) In the employ of:

(1) A church or convention or association ofchurches; or

(2) An organization which is operated primarilyfor religious purposes and which is operated, supervised, controlled orprincipally supported by a church or convention or association of churches;

(b) By a duly ordained, commissioned or licensedminister of a church in the exercise of his ministry or by a member of areligious order in the exercise of duties required by such order;

(c) In a facility conducted for the purpose of carryingout a program of rehabilitation for persons whose earning capacity is impairedby age or physical or mental deficiency or injury or providing remunerativework for persons who because of their impaired physical or mental capacitycannot be readily absorbed in the competitive labor market by a personreceiving such rehabilitation or remunerative work; or

(d) As part of an unemployment work-relief orwork-training program assisted or financed in whole or in part by any federalagency or an agency of a state or political subdivision thereof, by a personreceiving such work relief or work training.

(Added to NRS by 1971, 1351; A 1977, 833)

NRS 612.123 Employment:Service performed in employ of Indian tribe included; exceptions.

1. Employment includes service performed in theemploy of an Indian tribe, or of any political subdivision thereof, or of anysubsidiary or business enterprise wholly owned by an Indian tribe alone or inconjunction with one or more other Indian tribes or political subdivisionsthereof, which is excluded from the definition of employment by theprovisions of 26 U.S.C. 3306(c)(7), as amended, except service:

(a) As an elected official;

(b) As a council member or a member of the judiciary ofa tribe or a political subdivision thereof;

(c) In employment serving on a temporary basis in caseof fire, storm, snow, earthquake, flood or similar emergency;

(d) In a position which, pursuant to tribal law, isdesignated as a major nontenured policymaking or advisory position, or apolicymaking or advisory position the performance of the duties of whichordinarily does not require more than 8 hours per week; or

(e) By an inmate of a custodial or penal institution.

2. Employment does not include service performed:

(a) In a facility conducted for the purpose of carryingout a program of rehabilitation for persons whose earning capacity is impairedby age or physical or mental deficiency or injury, or providing remunerativework for persons who, because of their impaired physical or mental capacity,cannot be readily absorbed in the competitive labor market, by a personreceiving such rehabilitation or remunerative work; or

(b) As part of an unemployment work-relief orwork-training program assisted or financed in whole or in part by any federalagency or an agency of a state or political subdivision thereof, by a personreceiving such work relief or work training.

(Added to NRS by 2001, 1458)

NRS 612.125 Employment:Service performed in employment covered by federal system for compensation ofunemployed persons excluded; reciprocal agreements by Administrator.

1. Employment does not include service performedafter June 30, 1939, in the employ of an employer as defined in the RailroadUnemployment Insurance Act (45 U.S.C. 351 et seq.) and service with respectto which unemployment compensation is payable under any other unemploymentcompensation system established by an Act of Congress.

2. The Administrator shall enter into agreements withthe proper agencies under such Act or Acts of Congress, which agreements mustbecome effective 10 days after publication thereof in one or more newspapers ofgeneral circulation in this State, to provide reciprocal treatment to personswho have, after acquiring potential rights to benefits under this chapter,acquired rights to unemployment compensation under such Act or Acts ofCongress, or who have, after acquiring potential rights to unemploymentcompensation under such Act or Acts of Congress, acquired rights to benefitsunder this chapter.

[Part 2:129:1937; renumbered in error 2.19:129:1937,1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A1955, 698](NRS A 1981, 96; 1993, 1805)

NRS 612.130 Employment:Service by minor in delivery of newspapers excluded. Employmentshall not include service by an individual under the age of 18 years in thedelivery or distribution of newspapers or shopping news, not including deliveryor distribution to any point for subsequent delivery or distribution.

[Part 2:129:1937; renumbered in error 2.19:129:1937,1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A1955, 698]

NRS 612.133 Employment:Service by licensed real estate salesman or broker excluded. Employment shall not include services performed by a licensedreal estate salesman or licensed real estate broker who is employed as asalesman or associate broker by another licensed real estate broker, whethersuch services are performed for such employer or for a third person, if suchservices are performed for remuneration solely by way of commission.

(Added to NRS by 1957, 59)

NRS 612.135 Employment:Service by lessees engaged in mining excluded. Employmentshall not include service performed by lessees engaged in mining under leaseagreements unless the individual lease agreement or the practice in actualoperations under such agreement is such as would constitute the lesseesemployees of the lessor at common law.

[Part 2:129:1937; renumbered in error 2.19:129:1937,1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A1955, 698]

NRS 612.140 Employment:Domestic service in employ of college fraternity or sorority excluded;exception. Employment does not include domesticservice performed in the employ of a local chapter of a college fraternity orsorority unless the amount paid in cash wages by an employer or employing unitis $1,000 or more for service performed during any calendar quarter of thecurrent calendar year or the preceding calendar year.

[Part 2:129:1937; renumbered in error 2.19:129:1937,1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A 1955,698](NRS A 1971, 1364; 1977, 834)

NRS 612.142 Employment:Services as agent-driver, commission-driver or solicitor of orders included;exceptions.

1. Employment means any service performed:

(a) As an agent-driver or commission-driver engaged indistributing meat products, vegetable products, fruit products, bakeryproducts, beverage (other than milk) or laundry or dry-cleaning services, forhis principal.

(b) As a traveling or city salesman, other than as anagent-driver or commission-driver, engaged upon a full-time basis in the solicitationon behalf of, and the transmission to, his principal (except for sideline salesactivities on behalf of some other person) of orders from wholesalers,retailers, contractors or operators of hotels, restaurants or other similarestablishments for merchandise for resale or supplies for use in their businessoperations.

2. For purposes of this section, the term employmentincludes services described in subsection 1 performed after December 31, 1971,only if:

(a) The contract of service contemplates thatsubstantially all of the services are to be performed personally by suchindividual;

(b) The individual does not have a substantialinvestment in facilities used in connection with the performance of theservices (other than in facilities for transportation); and

(c) The services are not in the nature of a singletransaction that is not part of a continuing relationship with the person forwhom the services are performed.

(Added to NRS by 1971, 1350)

NRS 612.144 Employment:Services performed by person selling or soliciting the sale of products incertain circumstances excluded.

1. Employment does not include services performed bya person who:

(a) Directly sells or solicits the sale ofproducts, in person or by telephone:

(1) On the basis of a deposit, commission,purchase for resale or similar arrangement specified by the Administrator byregulation, if the products are to be resold to another person in his home orplace other than a retail store; or

(2) To another person from his home or placeother than a retail store;

(b) Receives compensation or remuneration based on hissales or the services he performs for customers rather than for the number ofhours that he works; and

(c) Performs pursuant to a written agreement with theperson for whom the services are performed which provides that he is not an employeefor the purposes of this chapter.

2. As used in this section, product means a tangiblegood or an intangible service, or both.

(Added to NRS by 1983, 600; A 1993, 1805; 1997, 161)

NRS 612.145 Employment:Service performed during half or more of pay period determined by nature ofentire service. If the services performedduring one-half or more of any pay period by an individual for the employingunit constitute employment, all the services of such individual for such periodshall be deemed to be employment; but if the services performed during morethan one-half of any such period by an individual for the employing unit do notconstitute employment then none of the services of such individual for suchperiod shall be deemed to be employment.

[Part 2:129:1937; renumbered in error 2.19:129:1937,1945, 299; A 1949, 257; 1951, 253; 1951, 474; renumbered 2.9:129:1937 and A1955, 698]

NRS 612.155 Employmentoffice defined. Employment office means afree public employment office or branch thereof, operated by this State ormaintained as a part of a state-controlled system of public employment offices.

[2:129:1937; renumbered 2.10:129:1937, 1945, 299;1943 NCL 2825.02]

NRS 612.165 Funddefined. Fund means the Unemployment CompensationFund established by this chapter, to which all contributions, or payments inlieu of contributions, are required to be deposited and from which all benefitsprovided under this chapter shall be paid.

[2:129:1937; renumbered 2.11:129:1937, 1945, 299;1943 NCL 2825.02](NRS A 1971, 1364)

NRS 612.167 Hospitaldefined. Hospital means an institution whichhas been licensed, certified or approved by the Health Division of theDepartment of Health and Human Services.

(Added to NRS by 1971, 1353; A 1973, 1406)

NRS 612.168 Indiantribe defined. Indian tribe has the meaningascribed to it in 26 U.S.C. 3306(u), as amended.

(Added to NRS by 2001, 1458)

NRS 612.169 Institutionof higher education defined. Institution ofhigher education means an educational institution which:

1. Admits as regular students only persons having acertificate of graduation from a high school or the recognized equivalent ofsuch a certificate;

2. Is legally authorized within this State to providea program of education beyond high school;

3. Provides an educational program for which it awardsa Bachelors or higher degree, or provides a program which is acceptable forfull credit toward such a degree, or offers a program of training to preparestudents for gainful employment in a recognized occupation; and

4. Is a public or other nonprofit institution.

For thepurposes of this section, all colleges and universities of this State are institutionsof higher education.

(Added to NRS by 1971, 1353; A 1977, 834)

NRS 612.170 Insuredworker defined. An insured worker is onewho has been paid wages within his base period, from employers, in an amountsufficient to qualify for benefits.

[2.19:129:1937; added 1951, 339](NRS A 1971, 749)

NRS 612.175 Signaturedefined.

1. Signature means the signature of the StateTreasurer and the countersignature of the Administrator or his duly authorizedagent for that purpose.

2. Particularly, but without limitation, signature,in NRS 612.585 to 612.600, inclusive, means and shall bedeemed to mean not only the handwritten signature or countersignature of suchofficers or agent but also their facsimile signatures when stamped upon suchwarrants as are referred to in this chapter.

[9 1/2:129:1937; added 1939, 12; A 1949, 257; 1943NCL 2825.09 1/2](NRS A 1993, 1806)

NRS 612.180 Statedefined. State includes, in addition to thestates of the United States of America, the District of Columbia, the Commonwealth of Puerto Rico and the Virgin Islands.

[2:129:1937; renumbered 2.12:129:1937, 1945, 299;1943 NCL 2825.02](NRS A 1960, 121; 1971, 1358; 1977, 834)

NRS 612.185 Unemployeddefined; regulations by Administrator; exceptions.

1. A person shall be deemed unemployed in any weekduring which he performs no services and with respect to which no remunerationis payable to him or in any week of less than full-time work if theremuneration payable to him with respect to such week is less than his weeklybenefit amount if he has no dependents or less than his augmented weeklybenefit amount if he has dependents.

2. The Administrator shall adopt regulationsapplicable to unemployed persons, making such distinctions in the procedures asto total unemployment, partial unemployment of persons who were totallyunemployed, partial unemployment of persons who retain their regular employmentand other forms of part-time work, as the Administrator deems necessary.

3. No person shall be deemed to be unemployed in anyweek in which he:

(a) Is self-employed;

(b) Receives benefits for a temporary total disabilityor a temporary partial disability pursuant to chapters616A to 616D, inclusive, or 617 of NRS; or

(c) Receives money for rehabilitative services pursuantto chapters 616A to 616D, inclusive, or 617of NRS.

[2:129:1937; renumbered 2.13:129:1937, 1945, 299; A1949, 257; 1951, 339; 1955, 698](NRS A 1957, 754; 1985, 802; 1993, 533, 1806;1995, 530)

NRS 612.190 Wagesdefined.

1. Wages means:

(a) All remuneration paid for personal services,including commissions and bonuses and the cash value of all remunerationpayable in any medium other than cash; and

(b) Income from tips reported by an employee to hisemployer pursuant to 26 U.S.C. 6053(a). For the purposes of determiningincome from tips:

(1) Such reports may not be amended.

(2) Tips reported after the 10th day of themonth following the calendar month in which they were received may not beincluded or used in any claim for benefits.

2. The reasonable cash value of remuneration payablein any medium other than cash must be estimated and determined in accordancewith regulations adopted by the Administrator. To determine insured statusonly, back pay awards must be allocated to the quarters with respect to whichthey were paid.

3. Wages does not include:

(a) The amount of any payment made, including anyamount paid by an employing unit for insurance or annuities, or into a fund, toprovide for any such payment, to or on behalf of a person or any of hisdependents under a plan or system established by an employing unit which makesprovision generally for persons performing service for it, or for those personsgenerally and their dependents, or for a class or classes of those persons, orfor a class or classes of those persons and their dependents, on account of:

(1) Retirement;

(2) Sickness or accident disability;

(3) Medical or hospitalization expenses inconnection with sickness or accident disability; or

(4) Death.

(b) The amount of any payment made by an employing unitto a person performing service for it, including any amount paid by anemploying unit for insurance or annuities, or into a fund, to provide for anysuch payment, on account of retirement.

(c) The amount of any payment on account of sickness oraccident disability, or medical or hospitalization expenses in connection withsickness or accident disability by an employing unit to or on behalf of aperson performing services for it after the expiration of 6 calendar monthsfollowing the last calendar month in which the person performed services forthe employing unit.

(d) The amount of any payment made by an employing unitto or on behalf of a person performing services for it or his beneficiary:

(1) From or to a trust described in Section401(a) which is exempt from tax under Section 501(a) of the Internal RevenueCode of 1954 at the time of the payment unless the payment is made to a personperforming services for the trust as remuneration for his services and not as abeneficiary of the trust; or

(2) Under or to an annuity plan which, at thetime of the payment, meets the requirements of Section 401(a)(3), (4), (5) and(6) of the Internal Revenue Code of 1954.

(e) The payment by an employing unit, without deductionfrom the remuneration of the person in its employ, of the tax imposed upon aperson in its employ, under Section 3101 of the Internal Revenue Code of 1954with respect to services performed for the employing unit.

(f) Remuneration paid in any medium other than cash toany person who performs agricultural labor or to a person for service not inthe course of the employing units trade or business.

(g) The amount of any payment, other than vacation orsick pay, made to a person after the month in which he attains the age of 65,if he did not perform services for the employing unit in the period for whichthe payment is made.

[2:129:1937; renumbered 2.14:129:137, 1945, 299; A1947, 299; 1949, 257; 1955, 698](NRS A 1957, 513; 1977, 835; 1983, 1954; 1991,2388; 1993, 1806)

NRS 612.195 Weekdefined. Week means such period of 7consecutive calendar days as the Administrator may by regulations prescribe.

[2:129:1937; renumbered 2.15:129:1937, 1945, 299;1943 NCL 2825.02](NRS A 1993, 1807)

NRS 612.200 Weeklybenefit amount defined. An individualsweekly benefit amount means the amount of benefit he would be entitled toreceive for 1 week of total unemployment.

[2:129:1937; renumbered 2.16:129:1937, 1945, 299;1943 NCL 2825.02]

ADMINISTRATION

NRS 612.210 UnemploymentCompensation Service and State Employment Service created within Employment SecurityDivision of Department of Employment, Training and Rehabilitation. The functions exercised by the Nevada UnemploymentCompensation Division and the Nevada State Employment Service Division beforeMarch 20, 1941, shall be exercised, after March 20, 1941, by the UnemploymentCompensation Service and the State Employment Service, which services arehereby created within the Division.

[Part 1:59:1941; 1931 NCL 2825.25](NRS A 1993,1807)

NRS 612.215 Administrator:Appointment; classification; administrative authority; other employmentprohibited; exception.

1. The Division is administered by a full-timesalaried Administrator, who is appointed by the Director of the Department ofEmployment, Training and Rehabilitation and who serves at the pleasure of theDirector.

2. The Administrator:

(a) Is in the unclassified service of the State.

(b) Has full administrative authority with respect tothe operation and functions of the Unemployment Compensation Service and theState Employment Service.

(c) Except as otherwise provided in NRS 284.143, shall devote his entire timeand attention to the business of his office and shall not pursue any otherbusiness or occupation or hold any other office of profit.

[3:59:1941; 1931 NCL 2825.25b] + [16:295:1953; A1955, 465](NRS A 1967, 1502; 1971, 1441; 1981, 1284; 1993, 1808; 1995, 2317)

NRS 612.220 Generalpowers and duties of Administrator. The Administrator:

1. Shall administer this chapter.

2. Has power and authority to adopt, amend or rescindsuch rules and regulations, to employ, in accordance with the provisions ofthis chapter, such persons, make such expenditures, require such reports, makesuch investigations, and take such other action as he deems necessary orsuitable to that end.

3. Shall determine his own organization and methods ofprocedure for the Division in accordance with the provisions of this chapter.

[Part 4:59:1941; A 1945, 119; 1955, 518](NRS A 1977,1389; 1993, 1808)

NRS 612.225 Officialseal of Administrator; judicial notice. TheAdministrator shall have an official seal which must be judicially noticed.

[Part 4:59:1941; A 1945, 119; 1955, 518](NRS A 1993,1808)

NRS 612.227 Lease-purchaseagreements for purchase of office buildings and land; assurances by State of Nevada.

1. The Administrator, subject to the provisions ofthis section, may enter into lease-purchase agreements with any persons,corporations, associations or partnerships for the purchase of office buildingsand the land upon which the buildings are located. Rentals to the lessor mustbe paid by the Division, or any agency which may hereafter absorb theemployment security program.

2. The Administrator may take title in the name of theState of Nevada to premises which are the subject of such a lease-purchaseagreement upon fulfillment of the terms of the agreement.

3. All lease-purchase agreements heretofore enteredinto by the Administrator are hereby ratified, confirmed and adopted.

4. The State of Nevada hereby assures the Employmentand Training Administration of the United States Department of Labor that uponthe amortization of the costs of any building and premises heretofore orhereafter purchased or agreed to be purchased for the use of the Divisionpursuant to any lease-purchase agreement, the Division may continue to occupythe building without the payment of rent, and will be assessed only thereasonable cost of operation and maintenance of the building.

5. If it becomes necessary for the Division to bemoved from any such building after it has been purchased through theamortization of the cost thereof, the State of Nevada hereby gives assurancethat other substantially similar space will be furnished to the Division withoutfurther payments by the Division or the Employment and Training Administrationof the United States Department of Labor, other than payment of the reasonablecost of operation and maintenance thereof.

6. If it becomes necessary for the Division to bemoved from any such building before the cost thereof has been completelyamortized, the State of Nevada hereby gives assurance that credit will beallowed for the amount of money granted to the Division by the Employment andTraining Administration of the United States Department of Labor for thepartial amortization of the building to the end that money granted by theEmployment and Training Administration for the use of substantially similarspace will not exceed the amount which the Division would have been obligatedto pay if it had remained in the premises.

(Added to NRS by 1960, 348; A 1961, 9; 1973, 1356;1977, 897; 1993, 1808)

NRS 612.230 Personnelof Division: Selection; classification; compensation; duties; stipends foreducational leave.

1. For the purpose of insuring the impartial selectionof personnel on the basis of merit, the Administrator shall fill all positionsin the Division, except the post of Administrator, from registers prepared bythe Department of Personnel, in conformity with such rules, regulations andclassification and compensation plans relating to the selection of personnel asmay be adopted or prescribed by the Administrator.

2. The Administrator shall select all personnel eitherfrom the first five candidates on the eligible lists as provided in thischapter, or from the highest rating candidate within a radius of 60 miles ofthe place in which the duties of the position will be performed. TheAdministrator may fix the compensation and prescribe the duties and powers ofsuch personnel, including such officers, accountants, attorneys, experts, andother persons as may be necessary in the performance of the duties under thischapter, and may delegate to any such person such power and authority as hedeems reasonable and proper for its effective administration.

3. The Administrator shall classify positions underthis chapter and shall establish salary schedules and minimum personnelstandards for the positions so classified. He shall devise and establish fairand reasonable regulations governing promotions, demotions and terminations forcause in accordance with such established personnel practices as will tend topromote the morale and welfare of the organization.

4. The Administrator may grant educational leavestipends to officers and employees of the Division if all of the cost of theeducational leave stipends may be paid from money of the Federal Government.

[Part 4:59:1941; A 1945, 119; 1955, 518] +[5:59:1941; A 1945, 119; 1955, 518](NRS A 1960, 409; 1963, 1070; 1965, 256;1971, 571; 1975, 348; 1981, 1687; 1983, 643; 1985, 441; 1993, 1809)

NRS 612.235 Biennialreport of Administrator.

1. Not later than December 1, 1956, and December 1 ofevery second year thereafter, the Administrator shall submit to the Governor areport covering the administration and operation of this chapter during the precedingbiennium and shall make such recommendations for amendment to this chapter ashe deems proper.

2. Such reports must include a balance sheet of themoney in the Fund, in which there must be provided, if possible, a reserveagainst the liability in future years to pay benefits in excess of the thencurrent contributions, which reserves must be set up by the Administrator inaccordance with accepted actuarial principles on the basis of statistics oremployment business activity and other relevant factors for the longestpossible period.

[Part 4:59:1941; A 1945, 119; 1955, 518](NRS A 1993,1810)

NRS 612.240 Regulationsfor internal management. Regulations for theinternal management of the Division which do not affect private rights orprocedures available to the public may be adopted, amended or rescinded by theAdministrator and become effective in the manner and at the time prescribed bythe Administrator.

[Part 4:59:1941; A 1945, 119; 1955, 518](NRS A 1977,1389; 1981, 96; 1983, 462; 1993, 1810)

NRS 612.245 Administrativedeterminations: Whether employing unit constitutes employer; whether serviceconstitutes employment; whether substantially common ownership, management orcontrol exists; appeal.

1. The Administrator may, upon his own motion or uponapplication of an employing unit, and after notice and opportunity for theemploying unit to submit facts, make determinations with respect to whether anemploying unit constitutes an employer and whether services performed for or inconnection with the business of an employing unit constitute employment forthat employing unit.

2. The Administrator may, upon his own motion or uponthe application of an employing unit, make a determination that substantiallycommon ownership, management or control exists between any two or moreemployers.

3. Appeal from any such determination may be taken in themanner prescribed by this chapter for the appeal of determinations respectingbenefits.

4. A determination of the Administrator which has notbeen appealed, or of the Appeal Tribunal, the Board of Review or the districtcourt on appeal, together with the record, may be introduced in any proceedinginvolving a claim for benefits, and is conclusive as to the facts and thedetermination, unless the claimant introduces substantial evidencecontroverting a material fact so found.

[Part 4:59:1941; A 1945, 119; 1955, 518](NRS A 1969,312; 1981, 394; 1993, 1810; 2005, 445)

NRS 612.250 Administrativedeterminations: Establishment of rates of contribution based upon experience;appeal.

1. The Administrator, upon his own motion or uponapplication of an employer made within 15 days after notice of benefits chargedto his experience rating record or of the establishment of his contributionrate, may, after notice and opportunity for the employer to submit facts, makedeterminations with respect to all matters pertinent to the establishment of arate of contribution based upon experience. No employer may be permitted tocontest under this section the chargeability of benefits based on adetermination made pursuant to NRS 612.450to 612.530, inclusive, except for thereason that services included in the determination were not performed for theemployer or that there is error in the amount of wages included therein.

2. Appeal from any such determination may be taken inthe manner prescribed by this chapter for the appeal of determinationsrespecting benefits.

[Part 4:59:1941; A 1945, 119; 1955, 518](NRS A 1969,312; 1981, 395; 1993, 1810)

NRS 612.255 Administratorto print and distribute law, rules, regulations, reports and other material. The Administrator shall cause to be printed for distributionto the public the text of this chapter, his regulations and general and specialrules, his reports to the Governor, and any other material he deems relevantand suitable, and shall furnish the same to any person upon applicationtherefor.

[Part 4:59:1941; A 1945, 119; 1955, 518](NRS A 1993,1811)

NRS 612.260 Recordsand reports of employing units: Inspection; destruction.

1. Each employing unit shall keep true and accuratework records, containing such information as the Administrator may prescribe.Such records must be open to inspection and may be copied by the Administratoror his authorized representatives or the Department of Taxation at any reasonabletime and as often as may be necessary.

2. The Administrator, the Board of Review, or anyAppeal Tribunal may require from any employing unit any sworn or unswornreports, with respect to persons employed by it, which he or the Board ofReview deems necessary for the effective administration of this chapter.

3. Except as limited by this subsection, theAdministrator may:

(a) Destroy any letter of the Unemployment CompensationService or Employment Service and any form, benefit determination orredetermination, ruling, employers status or contribution report, wage slipreport, claim record, wage list or any auxiliary computer file related theretoat the expiration of 4 years after the record was originated or filed with theService; or

(b) Destroy such records at any time after havingmicrophotographed them in the manner and on film or paper that complies withthe minimum standards of quality approved for such photographic records by theAmerican National Standards Institute. The microphotographed records must beretained for not less than 4 years.

Thissubsection does not apply to records pertaining to grants, accounts or expendituresfor administration, or to the records of the Unemployment CompensationAdministration Fund.

[Part 4:59:1941; A 1945, 119; 1955, 518](NRS A 1971,749; 1981, 395; 1993, 1811)

NRS 612.265 Disclosureof information by Division; duty of private carriers of industrial insurance toprovide certain information to Administrator; penalty for improper disclosureof certain information.

1. Except as otherwise provided in this section,information obtained from any employing unit or person pursuant to theadministration of this chapter and any determination as to the benefit rightsof any person is confidential and may not be disclosed or be open to publicinspection in any manner which would reveal the persons or employing unitsidentity.

2. Any claimant or his legal representative isentitled to information from the records of the Division, to the extentnecessary for the proper presentation of his claim in any proceeding pursuantto this chapter. A claimant or an employing unit is not entitled to informationfrom the records of the Division for any other purpose.

3. Subject to such restrictions as the Administratormay by regulation prescribe, the information obtained by the Division may bemade available to:

(a) Any agency of this or any other state or anyfederal agency charged with the administration or enforcement of laws relatingto unemployment compensation, public assistance, workers compensation or laborand industrial relations, or the maintenance of a system of public employmentoffices;

(b) Any state or local agency for the enforcement ofchild support;

(c) The Internal Revenue Service of the Department ofthe Treasury;

(d) The Department of Taxation; and

(e) The State Contractors Board in the performance ofits duties to enforce the provisions of chapter624 of NRS.

Informationobtained in connection with the administration of the Employment Service may bemade available to persons or agencies for purposes appropriate to the operationof a public employment service or a public assistance program.

4. Upon written request made by a public officer of alocal government, the Administrator shall furnish from the records of theDivision the name, address and place of employment of any person listed in therecords of employment of the Division. The request must set forth the socialsecurity number of the person about whom the request is made and contain astatement signed by proper authority of the local government certifying thatthe request is made to allow the proper authority to enforce a law to recover adebt or obligation owed to the local government. The information obtained bythe local government is confidential and may not be used or disclosed for anypurpose other than the collection of a debt or obligation owed to that localgovernment. The Administrator may charge a reasonable fee for the cost ofproviding the requested information.

5. The Administrator may publish or otherwise provideinformation on the names of employers, their addresses, their type or class ofbusiness or industry, and the approximate number of employees employed by eachsuch employer, if the information released will assist unemployed persons toobtain employment or will be generally useful in developing and diversifyingthe economic interests of this State. Upon request by a state agency which isable to demonstrate that its intended use of the information will benefit theresidents of this State, the Administrator may, in addition to the informationlisted in this subsection, disclose the number of employees employed by eachemployer and the total wages paid by each employer. The Administrator maycharge a fee to cover the actual costs of any administrative expenses relatingto the disclosure of this information to a state agency. The Administrator mayrequire the state agency to certify in writing that the agency will take allactions necessary to maintain the confidentiality of the information andprevent its unauthorized disclosure.

6. Upon request therefor the Administrator shallfurnish to any agency of the United States charged with the administration ofpublic works or assistance through public employment, and may furnish to anystate agency similarly charged, the name, address, ordinary occupation andemployment status of each recipient of benefits and the recipients rights tofurther benefits pursuant to this chapter.

7. To further a current criminal investigation, thechief executive officer of any law enforcement agency of this State may submita written request to the Administrator that he furnish, from the records of theDivision, the name, address and place of employment of any person listed in therecords of employment of the Division. The request must set forth the socialsecurity number of the person about whom the request is made and contain astatement signed by the chief executive officer certifying that the request ismade to further a criminal investigation currently being conducted by theagency. Upon receipt of such a request, the Administrator shall furnish theinformation requested. He may charge a fee to cover the actual costs of any relatedadministrative expenses.

8. In addition to the provisions of subsection 5, theAdministrator shall provide lists containing the names and addresses ofemployers, and information regarding the wages paid by each employer to theDepartment of Taxation, upon request, for use in verifying returns for thetaxes imposed pursuant to chapters 363A and 363B of NRS. The Administrator may charge a feeto cover the actual costs of any related administrative expenses.

9. A private carrier that provides industrialinsurance in this State shall submit to the Administrator a list containing thename of each person who received benefits pursuant to chapters 616A to 616D,inclusive, or 617 of NRS during the precedingmonth and request that he compare the information so provided with the recordsof the Division regarding persons claiming benefits pursuant to chapter 612 of NRS for the same period. Theinformation submitted by the private carrier must be in a form determined bythe Administrator and must contain the social security number of each suchperson. Upon receipt of the request, the Administrator shall make such a comparisonand, if it appears from the information submitted that a person is simultaneouslyclaiming benefits under chapter 612 of NRS andunder chapters 616A to 616D, inclusive, or 617of NRS, the Administrator shall notify the Attorney General or any otherappropriate law enforcement agency. The Administrator shall charge a fee tocover the actual costs of any related administrative expenses.

10. The Administrator may request the Comptroller ofthe Currency of the United States to cause an examination of the correctness ofany return or report of any national banking association rendered pursuant tothe provisions of this chapter, and may in connection with the request transmitany such report or return to the Comptroller of the Currency of the UnitedStates as provided in Section 3305(c) of the Internal Revenue Code of 1954.

11. If any employee or member of the Board of Review,the Administrator or any employee of the Administrator, in violation of theprovisions of this section, discloses information obtained from any employingunit or person in the administration of this chapter, or if any person who hasobtained a list of applicants for work, or of claimants or recipients ofbenefits pursuant to this chapter uses or permits the use of the list for anypolitical purpose, he is guilty of a gross misdemeanor.

12. All letters, reports or communications of anykind, oral or written, from the employer or employee to each other or to theDivision or any of its agents, representatives or employees are privileged andmust not be the subject matter or basis for any lawsuit if the letter, reportor communication is written, sent, delivered or prepared pursuant to therequirements of this chapter.

[Part 4:59:1941; A 1945, 119; 1955, 518](NRS A 1965,115; 1967, 627; 1971, 749; 1983, 409, 858; 1987, 1463; 1989, 1170; 1991, 351,2464, 2466; 1993, 534, 624, 657, 803, 1811; 1995, 579, 1580, 1997; 1997, 579; 1999, 1756; 2003, 20thSpecial Session, 214)

NRS 612.270 Depositions;subpoenas; payment of witnesses.

1. In the discharge of the duties imposed by thischapter, the Administrator, the Chairman of an Appeal Tribunal created by thischapter, the members of the Board of Review, and any authorized representativesof any of them may:

(a) Take depositions.

(b) Certify to official acts.

(c) Issue subpoenas to compel the attendance ofwitnesses and the production of books, papers, correspondence, memoranda, andother records deemed necessary as evidence in connection with an appealed claimor the administration of this chapter.

2. Witness fees may be paid to those witnesses in theamounts provided by law for witnesses in a district court.

[Part 4:59:1941; A 1945, 119; 1955, 518](NRS A 1981,96; 1993, 1813)

NRS 612.275 Orderto appear and testify; penalty for failure to obey court order or subpoena ofAdministrator or Board of Review.

1. In case of contumacy by a person, or refusal toobey a subpoena issued to any person, any district court of this State withinthe jurisdiction of which the inquiry is carried on or within the jurisdictionof which the person guilty of contumacy or refusal to obey is found or residesor transacts business, upon application by the Administrator, the Board ofReview, an Appeal Tribunal, or any duly authorized representative of any ofthem, shall have jurisdiction to issue to such person an order requiring suchperson to appear before the Administrator, the Board of Review, an AppealTribunal or any duly authorized representative of any of them, there to produceevidence if so ordered or there to give testimony touching the matter under investigationor in question, and any failure to obey such order of the court may be punishedby the court as a contempt thereof.

2. Any person who, without just cause, fails orrefuses to attend and testify or to answer any lawful inquiry or to producebooks, papers, correspondence, memoranda, and other records, if it is in hispower so to do, in obedience to a subpoena of the Administrator, the Board ofReview, an Appeal Tribunal, or any duly authorized representative of any ofthem, is guilty of a misdemeanor. Each day such violation continues shall bedeemed to be a separate offense.

[Part 4:59:1941; A 1945, 119; 1955, 518](NRS A 1967,628; 1993, 1813)

NRS 612.280 Protectionagainst self-incrimination.

1. No person may be excused from attending andtestifying or from producing books, papers, correspondence, memoranda and otherrecords before the Administrator, the Board of Review, an Appeal Tribunal, or anyduly authorized representative of any of them, or in obedience to the subpoenaof any of them in any cause or proceeding before the Administrator, the Boardof Review, or an Appeal Tribunal, on the ground that the testimony or evidence,documentary or otherwise, required of him may tend to incriminate him orsubject him to a penalty or forfeiture.

2. No person may be prosecuted or subjected to anypenalty or forfeiture, for or on account of any transaction, matter or thingconcerning which he is compelled, after having claimed his privilege againstself-incrimination, to testify or produce evidence, documentary or otherwise,except that any person so testifying is not exempt from prosecution andpunishment for perjury committed in so testifying.

[Part 4:59:1941; A 1945, 119; 1955, 518](NRS A 1993,1814)

NRS 612.285 Cooperationwith Department of Labor. In the administrationof this chapter the Administrator shall:

1. Cooperate to the fullest extent consistent with theprovisions of this chapter with the Department of Labor.

2. Make such reports, in such form and containing suchinformation as the Department of Labor may from time to time require.

3. Comply with such provisions as the Department ofLabor may from time to time find necessary to assure the correctness andverification of such reports.

4. Comply with the regulations prescribed by theDepartment of Labor governing the expenditures of such sums as may be allottedand paid to this State by the Federal Government for the purpose of assistingin the administration of this chapter.

[Part 4:59:1941; A 1945, 119; 1955, 518](NRS A 1993,1814)

NRS 612.290 Advanceto Unemployment Compensation Fund; application.

1. The Administrator is authorized and directed toapply for an advance to the Unemployment Compensation Fund and to accept suchadvance in accordance with the conditions specified in Title XII of the SocialSecurity Act, as amended.

2. Upon request of the Administrator, the Governorshall make application for advances to the State of Nevada in accordance withthe provisions of c. 657, 68 Stat. 671, approved August 5, 1954.

[Part 4:59:1941; A 1945, 119; 1955, 518](NRS A 1993,1814)

NRS 612.295 Reciprocalarrangements with state and federal agencies. TheAdministrator is authorized to enter into reciprocal arrangements with the appropriateand duly authorized agencies of other states, or the Federal Government, orboth, whereby:

1. Services performed by a person for a singleemploying unit for which services are customarily performed by the person inmore than one state, under circumstances not specifically provided for in NRS 612.065 to 612.145, inclusive, shall be deemed to beservice performed entirely within any one of the states in which any part of thepersons service is performed, or in which the person has his residence, or inwhich the employing unit maintains a place of business, provided there is in effect,as to such services, an election by an employing unit with the acquiescence ofthe person, approved by the agency charged with the administration of thatstates unemployment compensation law, pursuant to which services performed bythe person for that employing unit are deemed to be performed entirely withinthat state.

2. Potential rights to benefits accumulated under theunemployment compensation laws of one or more states or under one or more suchlaws of the Federal Government, or both, may constitute the basis for thepayment of benefits through a single appropriate agency under terms which theAdministrator finds will be fair and reasonable as to all affected interestsand will not result in any substantial loss to the Unemployment CompensationFund.

3. Wages or services, upon the basis of which a personmay become entitled to benefits under an Unemployment Compensation Law ofanother state or of the Federal Government, shall be deemed to be wages for thepurpose of determining his rights to benefits under this chapter, and wages onthe basis of which a person may become entitled to benefits under this chaptershall be deemed to be wages for services on the basis of which unemploymentcompensation is payable under such law of another state or of the FederalGovernment, but no such arrangement may be entered into unless it containsprovisions for reimbursements to the Unemployment Compensation Fund for such ofthe benefits paid under this chapter upon the basis of such wages or services,and provisions for reimbursements from the Unemployment Compensation Fund forsuch of the compensation paid under such other law upon the basis of wages, asthe Administrator finds will be fair and reasonable as to all affectedinterests.

4. The Administrator shall participate in sucharrangements for the payment of compensation on the basis of combining apersons wages and employment covered under this chapter with his wages andemployment covered under the unemployment compensation laws of other states asmay be approved by the Secretary of Labor in consultation with the stateunemployment compensation agencies as reasonably calculated to assure theprompt and full payment of compensation in such situations and which includeprovisions for applying the base period of this or any other single state lawto a claim involving the combining of a persons wages and employment coveredunder two or more state Unemployment Compensation Laws, and avoiding theduplicate use of wages and employment by reason of such combining.

5. Contributions due under this chapter with respectto wages shall for the purposes of NRS612.618 to 612.655, inclusive, be deemedto have been paid to the Unemployment Compensation Fund as of the date paymentwas made as contributions therefor under another state or federal unemploymentcompensation law, but no such arrangement may be entered into unless itcontains provisions for such reimbursement to the Unemployment CompensationFund of such contributions as the Administrator finds will be fair andreasonable as to all affected interests.

[Part 9:59:1941; A 1945, 119; 1943 NCL 2825.25h](NRS A 1971, 1358; 1993, 1815)

NRS 612.300 Reimbursementsin accordance with reciprocal arrangements.

1. Reimbursements paid from the UnemploymentCompensation Fund pursuant to subsection 3 of NRS612.295 shall be deemed to be benefits for the purposes of this chapter.

2. The Administrator is authorized to make to otherstate or federal agencies, and to receive from such other state or federalagencies, reimbursements from or to the Unemployment Compensation Fund, inaccordance with arrangements entered into pursuant to NRS 612.295.

[Part 9:59:1941; A 1945, 119; 1943 NCL 2825.25h](NRS A 1993, 1816)

NRS 612.305 EmploymentSecurity Council: Creation; membership; compensation of members; meetings;Secretary; Board of Review.

1. The Nevada Employment Security Council, consistingof nine members appointed by the Governor, is hereby created to assure animpartial development of administrative policies within the Division.

2. The Governor shall appoint members who represent anequal number of employer representatives and employee representatives who mayfairly be regarded as representative because of their vocation, employment oraffiliations, and members who are representatives of the general public.

3. The Governor shall appoint three of the ninemembers of the Employment Security Council to serve as a Board of Review. TheBoard must be comprised of:

(a) One member who is a representative of labor;

(b) One member who is a representative of employers;and

(c) One member who is a representative of the generalpublic.

4. The Governor may remove any member of theEmployment Security Council or Board of Review for cause.

5. Members of the Employment Security Council areentitled to receive $80 per day for each day of actual service on theEmployment Security Council or Board of Review.

6. Regular meetings of the Employment Security Councilmay be held twice in each calendar year. Special meetings, not to exceed six innumber during any calendar year, may be held at the call of the Chairman.

7. The Administrator is an ex officio member of theEmployment Security Council and is its Secretary. The Secretary is not entitledto compensation for his services on the Employment Security Council, but he isentitled to be reimbursed for his necessary traveling and other expenses.

[Part 6:59:1941; A 1951, 228; 1955, 518](NRS A 1971,847; 1975, 300; 1977, 1246; 1981, 1989; 1983, 1448; 1985, 442; 1993, 1816; 2001, 1460)

NRS 612.310 EmploymentSecurity Council: Duties.

1. The Employment Security Council shall act as anadvisory council to the Administrator to:

(a) Reduce and prevent unemployment.

(b) Encourage and assist in the adoption of practicalmethods of vocational training, retraining and vocational guidance.

(c) Investigate, recommend, advise and assist in theestablishment and operation by municipalities, counties, school districts andthe State of reserves for public works to be used in times of business depressionand unemployment.

(d) Promote the reemployment of unemployed workersthroughout the State in every other way that may be feasible.

(e) Carry on and publish the results of investigationsand research studies to these ends.

2. Whenever the Employment Security Council believesthat a change in contribution or benefit rates will become necessary to protectthe solvency of the Unemployment Compensation Fund, it shall promptly so informthe Administrator and make recommendations with respect thereto.

[Part 6:59:1941; A 1951, 228; 1955, 518](NRS A 1977,1246; 1993, 1817)

NRS 612.330 StateEmployment Service: Acceptance of Wagner-Peyser Act; establishment andmaintenance of free public employment offices.

1. The Administrator shall establish and maintain freepublic employment offices in such number and in such places as may be necessaryfor the proper administration of this chapter and for the purposes ofperforming such duties as are within the purview of the Wagner-Peyser Act,being c. 49, 48 Stat. 113, approved June 6, 1933, as amended, and entitled AnAct to provide for the establishment of a national employment system and forcooperation with the states in the promotion of such system, and for otherpurposes, and also designated as 29 U.S.C. 49 et seq.

2. The provisions of the Wagner-Peyser Act, asamended, are hereby accepted by this State in conformity with 29 U.S.C. 49c,and this State will observe and comply with the requirements thereof.

3. The Administrator shall cooperate with any officialor agency of the United States having powers or duties under the provisions ofthe Wagner-Peyser Act, as amended, and shall do and perform all thingsnecessary to secure to this State the benefits of the Wagner-Peyser Act, asamended, in the promotion and maintenance of a system of public employmentoffices. The Division is hereby designated and constituted the agency of thisState for the purposes of the Wagner-Peyser Act, as amended.

4. All money received by this State under theWagner-Peyser Act, as amended, must be paid into the Unemployment CompensationAdministration Fund, and is hereby made available to the Administrator for theNevada State Employment Service, to be expended as provided by this chapter andby the Wagner-Peyser Act, as amended.

5. For the purpose of establishing and maintainingfree public employment offices, the Administrator is authorized to enter intoagreements with the Railroad Retirement Board, or any other agency of theUnited States charged with the administration of an unemployment compensationlaw, with any political subdivision of this State, or with any privatenonprofit organizations, and as a part of any such agreement the Administratormay accept money, services or quarters as a contribution to the UnemploymentCompensation Administration Fund.

[8:59:1941; 1931 NCL 2825.25g](NRS A 1971, 750;1993, 1817)

BENEFITS

NRS 612.335 Payment.

1. Twenty-four months after the date whencontributions first accrue under this chapter, benefits become payable from theFund, except that wages earned for services performed in the employ of anemployer, as defined in the Railroad Unemployment Insurance Act, approved June25, 1938, being c. 680, 52 Stat. 1094, and also designated as 45 U.S.C. 351et seq., must not be included to determine eligibility under paragraph (d) ofsubsection 1 of NRS 612.375 or totalamount of benefits under NRS 612.355,with respect to any benefit year commencing on or after July 1, 1939, nor mayany benefits with respect to unemployment occurring on and after July 1, 1939,be payable on the basis of such wages under NRS612.335 to 612.365, inclusive.

2. All benefits must be paid through the offices ofthe Division in accordance with such regulations as the Administrator mayprescribe.

[Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299;1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698](NRS A 1971, 751; 1985,307; 1993, 1818)

NRS 612.340 Amountof weekly benefit.

1. A persons weekly benefit amount is an amount equalto one twenty-fifth of his total wages for employment by employers during thequarter of his base period in which the total wages were highest, but not lessthan $16 per week, nor more than the maximum weekly benefit amount determinedas follows: On or before the first day of July of each year, the total wagesreported for the preceding calendar year by employers subject to the provisionsof this chapter must be divided by the average of the 12 midmonth totals of allworkers in employment for employers as reported in that year. The averageannual wage thus obtained must be divided by 52 and the average weekly wagethus determined must be rounded to the nearest cent. Fifty percent of thataverage weekly wage, rounded to the nearest lower multiple of $1, if not amultiple of $1, constitutes the maximum weekly benefit amount. In making thiscalculation, any tips which were included in reported wages must be excluded.

2. The maximum weekly benefit amount as determined onor before July 1 of each year must be paid to persons whose benefit yearcommences on or after July 1 of that year and before July 1 of the followingyear.

[Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299;1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698](NRS A 1957, 751; 1965,107; 1967, 960; 1969, 448; 1971, 1204; 1983, 859, 1956)

NRS 612.344 Electionof base period following period of temporary disability or rehabilitation;establishment of new benefit year.

1. A person who has received:

(a) Benefits for a temporary total disability or atemporary partial disability pursuant to chapters616A to 616D, inclusive, or 617 of NRS;

(b) Money for rehabilitative services pursuant to chapters 616A to 616D,inclusive, or 617 of NRS; or

(c) Compensation pursuant to any similar federal law,

may elect abase period consisting of the first 4 of the last 5 completed calendar quartersimmediately preceding the first day of the calendar week in which his disabilitybegan.

2. An elected base period may be established only ifthe person files a claim for benefits within 3 years after the initial periodof disability begins and not later than the fourth calendar week ofunemployment after:

(a) The end of the period of temporary total disabilityor temporary partial disability; or

(b) The date he ceases to receive money forrehabilitative services,

whicheveroccurs later. If one calendar quarter of the described base period has beenused in a previous determination of his entitlement to benefits, the electedbase period must be the first 4 completed calendar quarters immediatelypreceding the first day of the calendar week in which his disability began.

3. A person who has elected a base period pursuant tothis section and who had previously established a benefit year may establish anew benefit year consisting of the 52 consecutive weeks beginning with thefirst day of the first week with respect to which a valid claim is filed afterthe period of disability ends or payments for rehabilitative services cease,whichever occurs later. The previously established benefit year terminates uponthe beginning of the new benefit year.

(Added to NRS by 1991, 120; A 1993, 536)

NRS 612.350 Weeklybenefit for unemployment.

1. Each eligible person who is unemployed in any weekmust be paid for that week a benefit in an amount equal to his weekly benefitamount, less 75 percent of the remuneration payable to him for that week.

2. The benefit, if not a multiple of $1, must becomputed to the next lower multiple of $1.

[Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299;1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698](NRS A 1973, 1357, 1695;1983, 860)

NRS 612.355 Durationof benefits.

1. Any otherwise eligible person is entitled duringany benefit year to a total amount of benefits equal to whichever is the lesserof:

(a) Twenty-six times his weekly benefit amount; or

(b) One-third of his total wages for employment by employersduring his base period,

computed tothe next lower multiple of $1.

2. For the purpose of this section and of paragraph(d) of subsection 1 of NRS 612.375,wages are counted as wages for employment by employers for the benefitpurposes with respect to any benefit year only if the benefit year beginssubsequent to the date on which the employer from whom those wages were earnedhas satisfied the conditions of NRS 612.055,612.121 or 612.565 to 612.580, inclusive, with respect tobecoming an employer.

[Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299;1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698](NRS A 1973, 1357; 1977,836; 1983, 860)

NRS 612.357 Deductionand withholding of federal individual income tax. Uponthe request of a person entitled to receive benefits pursuant to this chapter,the Administrator shall deduct and withhold federal individual income tax fromsuch benefits.

(Added to NRS by 1995, 378)

NRS 612.360 Benefitsdue deceased or incompetent person. Benefitsdue a deceased or legally declared incompetent person may be paid to suchperson or persons as appear to the Administrator to be legally entitled theretoin accordance with authorized regulations. A payment must be paid on anaffidavit executed by the person or persons claiming to be entitled to thebenefits, and the receipt of the affidavit or affidavits fully discharges theAdministrator from any further liability with reference to the payment withoutthe necessity of inquiring into the truth of any of the facts stated in theaffidavit.

[Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299;1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698](NRS A 1993, 1818)

NRS 612.365 Overpaymentsand recovery.

1. Any person who is overpaid any amount as benefitsunder this chapter is liable for the amount overpaid unless:

(a) The overpayment was not due to fraud,misrepresentation or willful nondisclosure on the part of the recipient; and

(b) The overpayment was received without fault on thepart of the recipient, and its recovery would be against equity and goodconscience, as determined by the Administrator.

2. The amount of the overpayment must be assessed tothe liable person, and he must be notified of the basis of the assessment. Thenotice must specify the amount for which the person is liable. In the absenceof fraud, misrepresentation or willful nondisclosure, notice of the assessmentmust be mailed or personally served not later than 1 year after the close ofthe benefit year in which the overpayment was made.

3. At any time within 5 years after the notice ofoverpayment, the Administrator may recover the amount of the overpayment byusing the same methods of collection provided in NRS 612.625 to 612.645, inclusive, 612.685 and 612.686 for the collection of past duecontributions or by deducting the amount of the overpayment from any benefitspayable to the liable person under this chapter.

4. The Administrator may waive recovery or adjustmentof all or part of the amount of any such overpayment which he finds to beuncollectible or the recovery or adjustment of which he finds to beadministratively impracticable.

5. Any person against whom liability is determinedunder this section may appeal therefrom within 11 days after the date thenotice provided for in this section was mailed to, or served upon, the person.An appeal must be made and conducted in the manner provided in this chapter forthe appeals from determinations of benefit status. The 11-day period providedfor in this subsection may be extended for good cause shown.

[Part 3:129:1937; A 1939, 115; 1941, 412; 1945, 299;1947, 413; 1949, 277; 1951, 339; 1953, 677; 1955, 698](NRS A 1959, 902; 1993,1818; 2003, 1937;2005, 445)

NRS 612.371 Reimbursementof benefits paid if back pay awarded for same period.

1. Any person who has been awarded back pay because hewas unlawfully discharged is liable for the amount of the benefits paid to himduring the period for which the back pay was awarded, without regard to thelength of time that has passed since the benefits were paid. The employersreserve account must be credited, effective as of the date the benefits werepaid, with the amount of those benefits. Before an employer pays the employee,he shall ascertain the amount of the benefits received by the person during theperiod for which back pay was awarded and shall withhold that amount from thepayment of back pay. He shall deliver the amount withheld to the Division.

2. The Administrator may recover from the personliable, the amount due within 3 years after the payment of back pay, if theemployer does not withhold it, by using the method of collection provided in NRS 612.625 to 612.645, inclusive, or by deducting theamount due from any benefits payable to the person liable for repayment.

3. The Administrator may waive recovery or adjustmentof all or part of the amount due which he finds to be uncollectible or therecovery or adjustment of which he finds to be administratively impracticable.

4. Any person who is liable pursuant to this sectionmay appeal the repayment within 11 days after the award of back pay. The appealmust be made in the manner provided in this chapter for the appeals fromdeterminations of benefit status. The 11-day period provided for in thissubsection may be extended by the Administrator for good cause.

(Added to NRS by 1985, 1165; A 1993, 1819; 2005, 446)

CONDITIONS OF ELIGIBILITY FOR BENEFITS

NRS 612.375 Generalconditions; reductions in benefits.

1. Except as otherwise provided in subsection 2 of NRS 612.3774, an unemployed person iseligible to receive benefits with respect to any week only if the Administratorfinds that:

(a) He has registered for work at, and thereafter hascontinued to report at, an office of the Division in such a manner as theAdministrator prescribes, except that the Administrator may by regulation waiveor alter either or both of the requirements of this paragraph for personsattached to regular jobs and in other types of cases or situations with respectto which he finds that compliance with those requirements would be oppressiveor inconsistent with the purposes of this chapter.

(b) He has made a claim for benefits in accordance withthe provisions of NRS 612.450 and 612.455.

(c) He is able to work, and is available for work, butno claimant may be considered ineligible with respect to any week ofunemployment for failure to comply with the provisions of this paragraph if hisfailure is because of an illness or disability which occurs during an uninterruptedperiod of unemployment with respect to which benefits are claimed and no workhas been offered the claimant which would have been suitable before thebeginning of the illness and disability. No otherwise eligible person may bedenied benefits for any week in which he is engaged in training approvedpursuant to 19 U.S.C. 2296 or by the Administrator by reason of any provisionsof this chapter relating to availability for work or failure to apply for, or arefusal to accept, suitable work.

(d) He has within his base period been paid wages fromemployers:

(1) Equal to or exceeding 1 1/2 times his totalwages for employment by employers during the quarter of his base period inwhich his total wages were highest; or

(2) In each of at least three of the fourquarters in his base period.

If a personfails to qualify for a weekly benefit amount of one twenty-fifth of hishigh-quarter wages but can qualify for a weekly benefit amount of $1 less thanone twenty-fifth of his high-quarter wages, his weekly benefit amount must be$1 less than one twenty-fifth of his high-quarter wages. No person may receivebenefits in a benefit year unless, after the beginning of the next precedingbenefit year during which he received benefits, he performed service, whetheror not in employment as defined in this chapter and earned remuneration forthat service in an amount equal to not less than 3 times his basic weeklybenefit amount as determined for the next preceding benefit year.

2. In addition to fulfilling the requirements setforth in subsection 1, an unemployed person who has been determined to belikely to exhaust his regular benefits and to need services to assist in hisreemployment, pursuant to the system of profiling established by theAdministrator pursuant to 42 U.S.C. 503, is eligible to receive benefits withrespect to any week only if he participates in those services to assist in hisreemployment, unless the Administrator determines that:

(a) The unemployed person has completed hisparticipation in those services; or

(b) There is a justifiable cause for the personsfailure to participate in those services.

3. For any week in which a claimant receives anypension or other payment for retirement, including a governmental or privatepension, annuity or other, similar periodic payment, except as otherwiseprovided in subsection 4, the amount payable to the claimant under a planmaintained by a base-period employer or an employer whose account is chargeablewith benefit payments must:

(a) Not be reduced by the amount of the pension orother payment if the claimant made any contribution to the pension orretirement plan; or

(b) Be reduced by the entire proportionate weeklyamount of the pension or other payment if the employer contributed the entireamount to the pension or retirement plan.

4. The amount of the weekly benefit payable to aclaimant must not be reduced by the pension offset in subsection 3 if theservices performed by the claimant during the base period, or the compensationhe received for those services, from that employer did not affect theclaimants eligibility for, or increase the amount of, the pension or otherpayment, except for a pension paid pursuant to the Social Security Act orRailroad Retirement Act of 1974, or the corresponding provisions of prior law,which is not eligible for the exclusion provided in this subsection and issubject to the offset provisions of subsection 3.

5. As used in this section, regular benefits has themeaning ascribed to it in NRS 612.377.

[4:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1947,413; 1949, 277; 1951, 339; 1955, 698](NRS A 1965, 107; 1971, 751, 1359; 1973,1358; 1975, 999; 1977, 898; 1981, 688; 1985, 160; 1989, 1245, 2126; 1991, 145;1993, 536, 1819; 1995, 62, 579)

NRS 612.376 Personemployed by private employer while incarcerated not eligible for certainbenefits. A person who:

1. During his last or next to last employment,performed services in the employ of a private employer while incarcerated in acustodial or penal institution; and

2. Is discharged from or leaves such employmentbecause of his transfer or release from the institution,

isineligible for benefits for the week in which he was discharged from or leftsuch employment until he earns remuneration in covered employment equal to orexceeding his weekly benefit amount in each of 10 weeks.

(Added to NRS by 1991, 823)

EXTENDED BENEFITS

NRS 612.377 Definitions. As used in NRS 612.377to 612.3786, inclusive, unless thecontext clearly requires otherwise:

1. Extended benefit period means a period whichbegins with the third week after a week for which there is a Nevada onindicator and ends with the third week after the first week for which there isa Nevada off indicator or the 13th consecutive week after it began, exceptthat no extended benefit period may begin by reason of a Nevada on indicatorbefore the 14th week following the end of a prior extended benefit period whichwas in effect for Nevada.

2. There is a Nevada on indicator for a week ifthe Administrator determines, in accordance with the regulations of theSecretary of Labor, that for the period consisting of that week and theimmediately preceding 12 weeks, the rate of insured unemployment in Nevada (not seasonally adjusted) under NRS 612.377to 612.3786, inclusive:

(a) Equaled or exceeded 120 percent of the average ofthose rates for the corresponding 13-week period ending in each of thepreceding 2 calendar years and equaled or exceeded 5 percent; or

(b) Equaled or exceeded 6 percent.

3. There is a Nevada off indicator for a week if the Administrator determines, in accordancewith the regulations of the Secretary of Labor, that for the period consistingof that week and the immediately preceding 12 weeks, the rate of insuredunemployment in Nevada (not seasonally adjusted):

(a) Was less than 120 percent of the average of thoserates for the corresponding 13-week period ending in each of the preceding 2calendar years; or

(b) Was less than 5 percent.

4. Rate of insured unemployment, for purposes ofsubsections 2 and 3, means the percentage derived by dividing the averageweekly number of persons filing claims in this State for the weeks ofunemployment for the most recent period of 13 consecutive weeks, as determinedby the Administrator on the basis of his reports to the Secretary of Labor usingthe average monthly employment covered under this chapter as determined by theAdministrator and recorded in the records of the Division for the first four ofthe most recent six completed calendar quarters ending before the end of the13-week period.

5. Regular benefits means benefits payable to aperson under this chapter or under any other state law (including benefitspayable to federal civilian employees and to ex-servicemen pursuant to 5 U.S.C. 8501 et seq.) other than extended benefits.

6. Extended benefits means benefits (includingbenefits payable to federal civilian employees and to ex-servicemen pursuant to5 U.S.C. 8501 et seq.) payable to a person under the provisions of NRS 612.377 to 612.3786, inclusive, for the weeks ofunemployment in his eligibility period.

7. Additional benefits means benefits payable toexhaustees by reason of conditions of high unemployment or by reason of otherspecial factors under the provisions of any state law. Any person who isentitled to both additional and extended benefits for the same week must begiven the choice of electing which type of benefit to claim regardless ofwhether his rights to additional and extended benefits arise under the law ofthe same state or different states.

8. Eligibility period of a person means the periodconsisting of the weeks in his benefit year under this chapter which begin inan extended benefit period and, if his benefit year ends within the extendedbenefit period, any weeks thereafter which begin in that period.

9. Exhaustee means a person who, with respect to anyweek of unemployment in his eligibility period:

(a) Has received, before that week, all of the regular,seasonal or nonseasonal benefits that were available to him under this chapteror any other state law (including augmented weekly benefits for dependents andbenefits payable to federal civilian employees and ex-servicemen under 5 U.S.C. 8501 et seq.) in his current benefit year which includes that week, exceptthat, for the purposes of this paragraph, a person shall be deemed to havereceived all of the regular benefits that were available to him, although as aresult of a pending appeal with respect to wages that were not considered inthe original monetary determination in his benefit year, he may subsequently bedetermined to be entitled to added regular benefits; or

(b) His benefit year having expired before that week,has no, or insufficient, wages on the basis of which he could establish a newbenefit year which would include that week,

and has noright to unemployment benefits or allowances, as the case may be, under theRailroad Unemployment Insurance Act, 45 U.S.C. 351 et seq., the TradeExpansion Act of 1962, 19 U.S.C. 1801 et seq., the Automotive Products TradeAct of 1965, 19 U.S.C. 2001 et seq. and such other federal laws as arespecified in regulations issued by the Secretary of Labor, and has not receivedand is not seeking unemployment benefits under the unemployment compensationlaw of Canada. If he is seeking such benefits and the appropriate agencyfinally determines that he is not entitled to benefits under that law he isconsidered an exhaustee.

10. State law means the unemployment insurance lawof any state, approved by the Secretary of Labor under Section 3304 of theInternal Revenue Code of 1954.

(Added to NRS by 1971, 25; A 1973, 21, 1359; 1975,777; 1977, 837; 1983, 860; 1985, 161; 1993, 1821)

NRS 612.3772 Otherprovisions of chapter applicable to extended benefits.Except when the result would be inconsistent with the other provisionsof NRS 612.377 to 612.3786, inclusive, as provided in theregulations of the Administrator, the provisions of this chapter which apply toclaims for, or the payment of, regular benefits apply to claims for, and thepayment of, extended benefits.

(Added to NRS by 1971, 27; A 1973, 23; 1993, 1822)

NRS 612.3774 Conditionsof eligibility: Findings by Administrator. Aperson is eligible to receive extended benefits for any week of unemployment inhis eligibility period only if the Administrator finds that with respect tothat week:

1. He is an exhaustee;

2. He has satisfied the requirements of this chapterfor the receipt of regular benefits that are applicable to persons claimingextended benefits, except that, for the purposes of paragraph (d) of subsection1 of NRS 612.375, a person is eligibleto receive extended benefits with respect to any week only if the Administratorfinds that the person has within his base period:

(a) Been paid wages from employers equal to orexceeding 1 1/2 times his total wages for employment by employers during thequarter of his base period in which his total wages were highest;

(b) Been paid wages from employers equal to orexceeding 40 times his most recent weekly benefit amount; or

(c) Twenty weeks of full-time employment subject tothis chapter; and

3. He was not disqualified for benefits during theperiod for which he claimed regular benefits because he voluntarily left work,was discharged for misconduct or failed to apply for or accept suitable work,or if he was so disqualified, he thereafter regained his qualification pursuantto subsection 1 of NRS 612.380 or NRS 612.385 or 612.390. The provisions of this subsectiondo not apply for weeks of unemployment where prohibited by federal law.

(Added to NRS by 1971, 27; A 1973, 1361; 1981, 398,619; 1983, 862; 1993, 537, 1822; 1995, 579)

NRS 612.3776 Amountof weekly extended benefit. The weeklyextended benefit amount payable to a person for a week of total unemployment inhis eligibility period is:

1. The basic weekly benefit amount or the augmentedweekly benefit amount, whichever is appropriate, payable to him for hisapplicable benefit year; or

2. The average of the weekly benefit amounts for weeksof total unemployment payable in the applicable benefit year if he was entitledto more than one weekly rate. If the amount computed in accordance with thissubsection is not a multiple of $1 it must be computed to the next lowermultiple of $1.

(Added to NRS by 1971, 27; A 1983, 863)

NRS 612.3778 Benefitamount for partial period. The weekly benefitamount of extended compensation paid for a week of less than total unemploymentshall be based on the extended weekly benefit amount as determined in NRS 612.3776.

(Added to NRS by 1971, 27)

NRS 612.378 Maximumamount of extended benefit payable during year.

1. The total extended benefit amount payable to anyeligible person for his applicable benefit year is the lesser of the followingamounts:

(a) Fifty percent of the basic benefits which werepayable to him in his benefit year. If the amount computed is not a multiple of$1, it must be computed to the next lower multiple of $1.

(b) Thirteen times his average weekly benefit amountwhich was payable to him under this chapter for a week of total unemployment inthe applicable benefit year. If the amount computed is not a multiple of $1, itmust be computed to the next lower multiple of $1.

2. If the benefit year of any person ends within anextended benefit period, the remaining balance of extended benefits that hewould, but for this subsection, be entitled to receive in that period, withrespect to weeks of unemployment beginning after the end of the benefit year,must be reduced by the product of the number of weeks for which he received anyamounts as trade readjustment allowances pursuant to 19 U.S.C. 2291 withinthat benefit year, multiplied by his weekly benefit amount of extendedbenefits, but the balance must not be reduced below zero.

(Added to NRS by 1971, 28; A 1973, 1361; 1983, 863;1985, 163)

NRS 612.3782 Amendeddetermination of entitlement based on increase of regular compensation. If an individual who has received extended compensationfor a week or weeks of unemployment is determined to be entitled to moreregular compensation with respect to such week or weeks as a result of anappeal, the extended compensation that was paid to him shall be treated as ifit were regular compensation up to the greater amount of compensation to whichhe has been determined to be entitled. If the individual is entitled to moreextended compensation as a result of being entitled to more regularcompensation an amended determination shall be made of his entitlement toextended compensation and a notice of such a determination shall be given tothe individual.

(Added to NRS by 1971, 28)

NRS 612.3784 Noticeof commencement or termination of extended benefit period.

1. Whenever an extended benefit period is to becomeeffective in this State (or in all states) as a result of a Nevada on indicator,or an extended benefit period is to be terminated in Nevada as a result of aNevada off indicator, the Administrator shall make an appropriate publicannouncement.

2. Computations required by the provisions ofsubsection 4 of NRS 612.377 must be madeby the Administrator, in accordance with regulations prescribed by theSecretary of Labor.

(Added to NRS by 1971, 28; A 1983, 863; 1993, 1823)

NRS 612.3786 Extendedbenefit payments not chargeable against experience rating of base-periodemployer. Extended benefits paid to anindividual shall not be charged against the experience rating records of hisbase-period employers.

(Added to NRS by 1971, 28)

DISQUALIFICATION FOR BENEFITS

NRS 612.380 Leavinglast or next to last employment without good cause or to seek other employment.

1. Except as otherwise provided in subsection 2, aperson is ineligible for benefits for the week in which he has voluntarily lefthis last or next to last employment:

(a) Without good cause, if so found by theAdministrator, and until he earns remuneration in covered employment equal toor exceeding his weekly benefit amount in each of 10 weeks.

(b) To seek other employment and for all subsequentweeks until he secures other employment or until he earns remuneration incovered employment equal to or exceeding his weekly benefit amount in each of10 weeks, if so found by the Administrator.

2. A person is not ineligible for benefits solelybecause he left employment which was not suitable to enter training approvedpursuant to 19 U.S.C. 2296.

3. As used in subsection 2, employment is suitableif the work is of a substantially equal or higher level of skill than thepersons past adversely affected employment, and the wages are not less than 80percent of his average weekly wage at his past adversely affected employment.

[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;1947, 413; 1949, 277; 1951, 339; 1955, 698](NRS A 1973, 1782; 1975, 1000; 1977,872; 1981, 690; 1985, 163; 1993, 1823; 1997, 2393)

NRS 612.383 Dischargefor crimes in connection with employment. Notwithstandingany other provisions of this chapter, an individual who has been discharged forcommission of assault, arson in any degree, sabotage, grand larceny,embezzlement or wanton destruction of property in connection with his workshall be denied benefits based on wages earned from the employer concerned,provided such assault, arson in any degree, sabotage, grand larceny,embezzlement or wanton destruction of property is admitted in writing or underoath or in a hearing of record by the person or has resulted in a conviction ina court of competent jurisdiction.

(Added to NRS by 1975, 1006)

NRS 612.385 Dischargefor misconduct. A person is ineligible forbenefits for the week in which he has filed a claim for benefits, if he wasdischarged from his last or next to last employment for misconduct connectedwith his work, and remains ineligible until he earns remuneration in coveredemployment equal to or exceeding his weekly benefit amount in each of not morethan 15 weeks thereafter as determined by the Administrator in each caseaccording to the seriousness of the misconduct.

[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;1947, 413; 1949, 277; 1951, 339; 1955, 698](NRS A 1973, 1782; 1975, 1001;1979, 1071; 1993, 1823)

NRS 612.390 Failureto apply for available or suitable work or to accept suitable work whenoffered.

1. Except as otherwise provided in NRS 612.392, a person must be disqualifiedfor benefits if the Administrator finds that he has failed, without good cause,either to apply for available, suitable work when so directed by the employmentoffice or the Administrator or to accept suitable work when offered him. Thedisqualification continues for the week in which the failure occurred and untilhe earns wages from employment covered by this chapter equal to or exceedinghis weekly benefit amount in each of the number of weeks thereafter determinedby the Administrator according to the circumstances in each case. TheAdministrator shall not require more than 15 weeks.

2. In determining whether or not any work is suitablefor a person, the Administrator shall consider the degree of risk involved tohis health, safety and morals, his physical fitness and prior training, hisexperience and prior earnings, his length of unemployment and prospects forsecuring local work in his customary occupation.

3. Work must not be deemed suitable and benefits mustnot be denied under this chapter to any otherwise eligible person for refusingto accept new work under any of the following conditions:

(a) If the position offered is vacant due directly to astrike, lockout or other labor dispute.

(b) If the wages, hours or other conditions of the workoffered are substantially less favorable to the person than those prevailingfor similar work in the locality.

(c) If as a condition of being employed the personwould be required to join a company union or to resign from or refrain fromjoining any bona fide labor organization.

[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;1947, 413; 1949, 277; 1951, 339; 1955, 698](NRS A 1981, 619; 1983, 863; 1993,1823)

NRS 612.392 Failureto accept suitable work or engage in effort to obtain work: Effect on extendedbenefits. [Each provision of this section expires by limitation on date it isno longer required by federal law to be in effect.]

1. Except as otherwise provided in subsection 4, aperson is not eligible to receive extended benefits for any week of unemploymentin his eligibility period if the Administrator finds that during the period hefailed to:

(a) Accept an offer of suitable work or failed to applyfor any suitable work to which he was referred by the Administrator;

(b) Actively engage in a systematic and sustainedeffort to obtain work; or

(c) Furnish tangible evidence that he had made suchefforts.

2. Any person found ineligible for extended benefitspursuant to subsection 1 must also be denied benefits, beginning with the firstday of the week after the week in which he was found ineligible, until he hasbeen subsequently employed for 4 weeks and has earned wages equal to not lessthan four times the weekly amount of the extended benefit.

3. As used in this section, suitable work means anywork which is within the persons capabilities and for which the gross averageweekly wage:

(a) Exceeds the sum of:

(1) The amount, if any, of supplementalunemployment benefits (as defined in 26 U.S.C. 501) payable to the person forthe week; and

(2) The persons weekly amount of extendedbenefits as determined pursuant to NRS612.3776; and

(b) Is not less than the higher of:

(1) The minimum wage provided in 29 U.S.C. 206, without regard to any exemption; or

(2) Any applicable state minimum wage.

4. No person may be denied extended benefits forfailure to apply for or accept suitable work if:

(a) The position was not offered to the person inwriting or was not listed with the Employment Service;

(b) The failure does not result in a denial of benefitspursuant to NRS 612.390 to the extentthat the criteria for suitability in that section are not inconsistent with theprovisions of this section; or

(c) The person furnishes evidence satisfactory to theAdministrator that his prospects for obtaining work in his customary occupationwithin a reasonably short period are good. If the evidence is deemedsatisfactory, the determination of whether work is suitable for him must bemade pursuant to NRS 612.390.

5. The Administrator shall refer any person entitledto extended benefits to any available suitable work.

(Added to NRS by 1981, 618; A 1983, 864; 1993, 1824)

NRS 612.395 Unemploymentas result of labor dispute.

1. A person is disqualified for benefits for any weekwith respect to which the Administrator finds that his total or partialunemployment is due to a labor dispute in active progress at the factory,establishment or other premises at which he is or was last employed.

2. This section does not apply if it is shown to thesatisfaction of the Administrator that:

(a) The person is not participating in or financing ordirectly interested in the labor dispute which caused his unemployment; and

(b) The person does not belong to a grade or class ofworkers of which, immediately before the commencement of the labor dispute,there were members employed at the premises at which the labor dispute occurs,any of whom are participating in or financing or directly interested in thelabor dispute, but if in any case separate branches of work which are commonlyconducted as separate businesses in separate premises are conducted in separatedepartments of the same premises, each such department shall, for the purposesof this section, be deemed to be a separate factory, establishment or otherpremises.

[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;1947, 413; 1949, 277; 1951, 339; 1955, 698](NRS A 1993, 1825)

NRS 612.400 Receiptof benefits under another unemployment compensation law.

1. An individual shall be disqualified for benefitsfor any week with respect to which or to a part of which he has received or isseeking unemployment benefits under an unemployment compensation law of anotherstate or of the United States.

2. If the appropriate agency of such other state or ofthe United States finally determines that he is not entitled to such unemploymentbenefits, this disqualification shall not apply.

[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;1947, 413; 1949, 277; 1951, 339; 1955, 698]

NRS 612.405 Extendedbenefits payable under Interstate Benefit Payment Plan.

1. Except as provided in subsection 2, a person is noteligible for extended benefits for any week in which:

(a) Extended benefits are payable pursuant to a claimfiled under the Interstate Benefit Payment Plan; and

(b) An extended benefit period is not in effect.

2. The provisions of subsection 1 do not apply to thefirst 2 weeks for which extended benefits are payable pursuant to a claim filedunder the Interstate Benefit Payment Plan.

(Added to NRS by 1981, 398)

NRS 612.420 Receiptof wages in lieu of notice; severance pay. Aperson is disqualified for benefits for any week with respect to which hereceives either wages in lieu of notice or severance pay.

[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;1947, 413; 1949, 277; 1951, 339; 1955, 698](NRS A 1977, 899)

NRS 612.425 Paidvacation. A claimant shall be disqualified forbenefits for any week with respect to which the claimant is on paid vacation.

[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;1947, 413; 1949, 277; 1951, 339; 1955, 698](NRS A 1971, 752)

NRS 612.430 Receiptof pay for vacation on termination of employment. Aclaimant shall be disqualified for benefits for any week following terminationof work, which could have been compensated by vacation pay had termination notoccurred, if the claimant actually receives such compensation at the time ofseparation or on regular paydays immediately following termination.

[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;1947, 413; 1949, 277; 1951, 339; 1955, 698](NRS A 1971, 752)

NRS 612.432 Vacationor recess for holiday.

1. Benefits based on service in an instructional,research or principal administrative capacity in any educational institution orbased on other service in any educational institution must be denied to anyperson for any week of unemployment which begins during an established andcustomary vacation or recess for a holiday if the person performs service inthe period immediately preceding the vacation or recess and there is reasonableassurance that he will be provided employment immediately succeeding thevacation or recess.

2. The provisions of this section apply also toservices performed while employed by a governmental agency which is establishedand operated to provide services to educational institutions and which may makereimbursements in lieu of contributions pursuant to NRS 612.553.

(Added to NRS by 1977, 903; A 1983, 600)

NRS 612.434 Periodbetween academic years or terms; paid sabbatical leave.

1. Benefits based on service in an instructional, researchor principal administrative capacity for any educational institution must bedenied to any person for any week of unemployment which begins during theperiod between two successive academic years, or during a similar periodbetween two regular terms, whether or not successive, or during a period ofpaid sabbatical leave provided for in the persons contract, if that personperforms the service in the first of the academic years or terms and there is acontract or reasonable assurance that he will be provided employment in anysuch capacity for an educational institution in the next academic year or term.

2. Except as provided in subsection 3, benefits basedon service in any other capacity for any educational institution must be deniedto any person for any week of unemployment which begins during the periodbetween two successive academic years or terms if the person performed theservice in the first of the academic years or terms and there is reasonableassurance that the person will be provided employment to perform that servicein the next academic year or term.

3. A person who is denied benefits pursuant tosubsection 2 and not offered an opportunity to perform the service for theeducational institution for the second academic year or term is entitled toretroactive payment of his benefits for each week for which he filed a timelyclaim that was denied pursuant to subsection 2.

4. The provisions of this section apply also toservices performed while employed by a governmental agency which is establishedand operated to provide services to educational institutions and which may makereimbursements in lieu of contributions pursuant to NRS 612.553.

(Added to NRS by 1977, 843; A 1981, 396; 1983, 601)

NRS 612.436 Sportsor athletic events. Benefits are not payableto any person on the basis of any services, substantially all of which consistof participating in sports or athletic events or training or preparing forsports or athletic events, for any week which commences during the intervalbetween two successive sport seasons, or similar period, if the personperformed the services in the former season, or similar period, and there is areasonable assurance that he will perform such services in the later season, orsimilar period.

(Added to NRS by 1977, 837)

NRS 612.445 Repaymentof benefits received as result of false statement or failure to disclosematerial fact; disqualification. When theAdministrator finds that any person has made a false statement orrepresentation, knowing it to be false, or knowingly failed to disclose amaterial fact in order to obtain or increase any benefit or other payment underthis chapter, the person shall repay to the Administrator for deposit in theFund a sum equal to all of the benefits received by or paid to the person foreach week with respect to which the false statement or representation was madeor to which he failed to disclose a material fact. The person is disqualifiedfrom receiving unemployment compensation benefits under this chapter for aperiod of not more than 52 consecutive weeks beginning with the week in whichit is determined that an improper claim was filed involving the false statementor representation or failure to disclose a material fact. The Administratorshall fix the period of disqualification according to the circumstances in eachcase.

[Part 5:129:1937; A 1939, 115; 1941, 412; 1943, 239;1947, 413; 1949, 277; 1951, 339; 1955, 698](NRS A 1971, 1391; 1993, 1825)

NRS 612.448 Alienstatus.

1. In addition to any restrictions imposed pursuant toNRS 422.065 and 422.085, benefits are not payable on thebasis of services performed by an alien unless, at the time the services wereperformed, he was:

(a) Lawfully admitted for permanent residence in the United States;

(b) Lawfully present in the United States for thepurpose of performing the services; or

(c) Otherwise permanently residing in the United Statesunder color of law, including an alien who was lawfully present in the UnitedStates pursuant to section 207, 208 or 212(d)(5) of the Immigration andNationality Act.

2. Any data or information required of personsapplying for benefits to determine whether benefits are not payable to thembecause of their alien status must be uniformly required from all applicantsfor benefits.

3. In the case of any person whose application forbenefits would otherwise be approved, a determination that benefits to thatperson are not payable because of his alien status may not be made except upona preponderance of the evidence.

4. Any modification of any condition or any effectivedate for the denial of benefits based on services performed by an alien underthe provisions of 26 U.S.C. 3304(a)(14) which must be made by this State as acondition for full tax credit against the tax imposed by the UnemploymentCompensation Amendments of 1976 (P.L. 94-566) must be adopted by regulation ofthe Administrator.

(Added to NRS by 1977, 836; A 1991, 256; 1993, 1825;1997, 2346; 2005,22nd Special Session, 63)

CLAIMS FOR BENEFITS

NRS 612.450 Procedure. Claims for benefits shall be made in the manner prescribedby or authorized by NRS 612.455 to 612.530, inclusive, and in no other way.

[6:129:1937; A 1939, 115; 1941, 412; 1945, 299; 1947,413; renumbered and A 1951, 345]

NRS 612.455 Regulationsof Administrator; employer to provide unemployed person with statements andmaterials.

1. Claims for benefits must be made in accordance withsuch regulations as the Administrator may prescribe, not inconsistent herewith.

2. Each employer shall post and maintain in placesreadily accessible to persons in his service a printed statement concerning suchregulations or such other matters as the Administrator may by regulationprescribe.

3. Each employer shall supply to each person in hisservice, at the time the person becomes unemployed, copies of such printedstatements or materials relating to claims for benefits or separation noticesas the Administrator may by regulation prescribe. Such printed statements orother material must be supplied by the Administrator to each employer withoutcost to the employer.

[6:129:1937; renumbered 6.1:129:1937 and A 1951,345](NRS A 1993, 1826)

NRS 612.457 Withholdingof benefits for obligation for support of child.

1. Any person filing a claim for benefits shall, atthe time he files his claim, indicate whether he owes an obligation for thesupport of a child.

2. If a person eligible for benefits indicates that heowes such an obligation, the Administrator shall notify the state or localagency responsible for enforcing that obligation.

3. The Administrator shall withhold from the benefitsto a person with an obligation for support the amount:

(a) Specified by that person to be withheld, if thereis no agreement or order;

(b) Agreed upon by that person and the state or localagency, if there is no order; or

(c) Required to be withheld by the Administrator by anorder of a court served on him.

4. The Administrator shall pay the amounts withheldunder this section to the appropriate state or local agency.

5. Any amount withheld by the Administrator under thissection shall be deemed to be paid:

(a) To the person as his benefit; and

(b) By that person in satisfaction of his obligationfor support.

6. This section applies only if the state or localagency receiving money from the Administrator for the support of a child agreesto reimburse the Division for the cost of administering this section.

7. For the purposes of this section, an obligation forthe support of a child includes support from a parent or other person legallyresponsible for the childs support and those attorneys fees, interest andcosts which may have been awarded pursuant to an order of a court.

8. As used in this section, benefits means any moneyor other assistance paid to the person for his unemployment pursuant to thischapter and pursuant to any agreement with the Federal Government.

(Added to NRS by 1983, 857; A 1993, 1826)

NRS 612.460 Unemployedperson may request determination of status; written determination byAdministrator; notice to employers during base period.

1. An unemployed person may file a request for adetermination of his benefit status in accordance with regulations prescribedby the Administrator. Upon such request, the Administrator shall furnish theperson with a written determination. If it is determined that the claimant isan insured worker, the determination must include a statement as to the amountof wages for insured work paid to him by each employer in his base period, andthe employers by whom those wages were paid. It must include also his benefityear, his weekly benefit amount and the maximum amount of benefits that may bepaid to him for his unemployment during the benefit year. All base-periodemployers of a claimant must be notified promptly when a claimant files arequest for determination of his benefit status which results in a determinationthat the claimant is an insured worker.

2. If it is determined that the person is not aninsured worker, the determination must include a statement as to the reasontherefor, the amount of wages paid to him by each employer during his baseperiod and the employers by whom those wages were paid.

[6:129:1937; renumbered 6.2:129:1937 and A 1951,345](NRS A 1959, 920; 1973, 1362; 1993, 1827)

NRS 612.465 Effectiveperiod of initial determination; payment of benefits.

1. An initial determination that an individual is aninsured worker shall remain in effect throughout the benefit year for which itis made, unless modified by a redetermination or as the result of an AppealTribunal, Board of Review, or court decision, and in the absence of an appealbenefits shall be paid or denied in accordance therewith.

2. If, under the determination, benefits in any amountare payable as to which there is no dispute, such benefits shall be promptlypaid regardless of such appeal.

[6:129:1937; renumbered 6.3:129:1937 and A 1951, 345]

NRS 612.470 Noticeto insured worker.

1. The Administrator shall also promptly determinewhether an insured worker is ineligible or disqualified with respect to anyweek occurring within the benefit year.

2. The insured worker must be given a written noticeof the determination. A benefit payment shall be deemed a determination withrespect to the week for which payment is made and notice to the claimant thathe is eligible to receive payment for the period covered thereby. If it isdetermined that the insured worker is not eligible to receive benefits or isdisqualified for any week or weeks, he must be promptly furnished with awritten notice of the determination, which must give the reasons for thedetermination and the length of the disqualification.

[6:129:1937; renumbered 6.4:129:1937 and A 1951,346](NRS A 1993, 1827)

NRS 612.475 Noticeto employers of new or additional claim; employers duties and rights uponreceipt of notice.

1. The last employing unit of any unemployed claimantand the next to last employing unit of an unemployed claimant who has notearned remuneration with his last covered employer equal to or exceeding hisweekly benefit amount in each of 16 weeks must be notified of any new claim oradditional claim filed by the unemployed claimant following his separation.

2. The notice of the filing of a claim must containthe claimants name and social security number, the reason for separation fromthe employing unit affected as given by the claimant, the date of separationand such other information as is deemed proper.

3. Upon receipt of a notice of the filing of a claim,the employing unit shall, within 11 days after the date of the mailing of thenotice, submit to the Division all relevant facts which may affect theclaimants rights to benefits.

4. Any employing unit that receives a notice of thefiling of a claim may protest payment of benefits to the unemployed claimant ifthe protest is filed within 11 days after the notice is filed.

5. Any employing unit which has filed a protest inaccordance with the provisions of this section must be notified in writing ofthe determination arrived at by the Administrator or his Deputy, and the noticemust contain a statement setting forth the right of appeal.

6. As used inthis section:

(a) Additionalclaim means a claim filed during the benefit year when a break of 1 week ormore has occurred in the series of claims with intervening employment.

(b) New claim means an application for adetermination of eligibility and benefits, benefit amount and duration ofbenefits which certifies to the beginning date of a first period ofunemployment in a benefit year or the continuance of a period of unemploymentinto a new benefit year.

[6:129:1937; renumbered 6.5:129:1937 and A 1951, 346;A 1955, 698](NRS A 1959, 920; 1975, 1001; 1981, 396; 1993, 1828; 2003, 1938; 2005, 201, 446)

NRS 612.480 Redeterminations.

1. Except as otherwise provided in subsection 3:

(a) The Administrator or a representative authorized toact in his behalf may at any time within 1 year after the date of an initialdetermination that a person is an insured worker reopen the determination onthe grounds of nondisclosure or misrepresentation of material fact, error,mistake or additional information, and may make a redetermination denying allor part of any benefits previously allowed or allowing all or part of anybenefits previously denied.

(b) At any time within 1 year after the end of any weekwith respect to which a determination allowing or denying benefits has beenmade, the Administrator or a representative authorized to act in his behalf mayreopen the determination on the grounds of error, mistake or additionalinformation and make a redetermination denying all or part of any benefitspreviously allowed or allowing all or part of any benefits previously denied.

(c) At any time within 2 years after the end of anyweek with respect to which a determination allowing or denying benefits hasbeen made, the Administrator or a representative authorized to act in hisbehalf may reopen the determination on the grounds of nondisclosure ormisrepresentation of a material fact and make a redetermination denying all orpart of any benefits previously allowed or allowing all or part of any benefitspreviously denied.

2. Notice of any redetermination must be promptlyfurnished to the claimant and any other party entitled to receive the originaldetermination.

3. No determination described in subsection 1 may bereopened if an Appeal Tribunal has rendered a decision respecting thatdetermination.

[6:129:1937; renumbered 6.6:129:1937 and A 1951, 346;A 1955, 698](NRS A 1981, 396; 1993, 1828)

NRS 612.485 Finalityof determination or redetermination.

1. Any determination or redetermination is final 11days after the date of notification or mailing of the notice of determinationor redetermination unless a request for reconsideration or an appeal is filedwithin the 11-day period.

2. Nothing in this section limits or abridges theauthority of the Administrator to make a redetermination as provided in NRS 612.480.

3. Any notice of a determination or redeterminationmust clearly indicate the interested persons right to appeal.

[6:129:1937; renumbered 6.7:129:1937 and A 1951, 346;A 1955, 698](NRS A 1959, 902; 1993, 1829; 2005, 447)

NRS 612.490 AppealTribunals: Appointment by Board of Review; composition; compensation; alternates;facilities.

1. To hear and decide appealed claims, the Board ofReview shall appoint one or more impartial Appeal Tribunals consisting in eachcase of either a salaried examiner, selected in accordance with NRS 612.230, or a body consisting of threemembers, one of whom must be a salaried examiner and who serves as Chairman,one of whom must be a representative of employers and the other of whom must bea representative of employees. Each of the latter two members serves at thepleasure of the Board of Review and each is entitled to be paid a fee of notmore than $80, as fixed by the Board, for each day of active service on theTribunal.

2. While engaged in the business of the Tribunal, eachmember of the Tribunal is entitled to receive the per diem allowance and travelexpenses provided for state officers and employees generally.

3. No person may participate on behalf of theAdministrator or the Board of Review in any case in which he is an interestedparty.

4. The Board of Review may designate alternates toserve in the absence or disqualification of any member of an Appeal Tribunal.The Chairman shall act alone in the absence or disqualification of any othermember and his alternates.

5. A hearing may not proceed unless the chairman ofthe Appeal Tribunal is present.

6. The Administrator shall provide the Board of Reviewand the Appeal Tribunal with proper facilities and assistants for the executionof their functions.

[6:129:1937; renumbered 6.8:129:1937 and A 1951,347](NRS A 1971, 855; 1975, 301; 1981, 1990; 1989, 1721; 1993, 1829)

NRS 612.495 Appealto Appeal Tribunal: Initiation of appeal from determination or redetermination;intervention of employing unit; withdrawal of appeal.

1. Any person entitled to a notice of determination orredetermination may file an appeal from the determination with an AppealTribunal, and the Administrator shall be a party respondent thereto. The appealmust be filed within 11 days after the date of mailing or personal service ofthe notice of determination or redetermination. The 11-day period may beextended for good cause shown. Any employing unit whose rights may be adverselyaffected may be permitted by the Appeal Tribunal to intervene as a partyrespondent to the appeal.

2. An appeal shall be deemed to be filed on the dateit is delivered to the Division, or, if it is mailed, on the postmarked dateappearing on the envelope in which it was mailed, if postage is prepaid and theenvelope is properly addressed to the office of the Division that mailed noticeof the persons claim for benefits to each employer entitled to notice under NRS 612.475.

3. The 11-day period provided for in this section mustbe computed by excluding the day the determination was mailed or personallyserved, and including the last day of the 11-day period, unless the last day isa Saturday, Sunday or holiday, in which case that day must also be excluded.

4. The Appeal Tribunal may permit the withdrawal ofthe appeal by the appellant at the appellants request if there is no coercionor fraud involved in the withdrawal.

[6:129:1937; renumbered 6.9:129:1937 and A 1951,347](NRS A 1959, 903; 1977, 899; 1981, 397; 1993, 1829; 2005, 447)

NRS 612.500 Hearingon appeal: Procedure; evidence; record; witnesses; trial de novo in certaincircumstances.

1. A reasonable opportunity for a fair hearing onappeals must be promptly afforded all parties.

2. An Appeal Tribunal shall inquire into and developall facts bearing on the issues and shall receive and consider evidence withoutregard to statutory and common-law rules. In addition to the issues raised bythe appealed determination, the tribunal may consider all issues affecting theclaimants rights to benefits from the beginning of the period covered by thedetermination to the date of the hearing.

3. The Appeal Tribunal shall include in the record andconsider as evidence all records of the Administrator that are material to theissues.

4. The Board of Review shall adopt regulationsgoverning the manner of filing appeals and the conduct of hearings and appealsconsistent with the provisions of this chapter.

5. A record of all testimony and proceedings on appealmust be kept for 6 months after the date on which a decision of an AppealTribunal is mailed, but testimony need not be transcribed unless further reviewis initiated. If further review is not initiated within that period, the recordmay be destroyed.

6. Witnesses subpoenaed are entitled to fees in theamounts specified in NRS 50.225 and thefees of witnesses so subpoenaed shall be deemed part of the expense ofadministering this chapter.

7. A member of an Appeal Tribunal shall notparticipate in an appeal hearing in which he has a direct or indirect interest.

8. If the records of an appeal have been destroyedpursuant to subsection 5, a person aggrieved by the decision in the appeal maypetition a district court for a trial de novo. If the district court finds thatgood cause exists for the partys failure to pursue the administrative remediesprovided in NRS 612.510, it may grantthe petitioners request.

[6:129:1937; renumbered 6.10:129:1937 and A 1951,347; A 1955, 698](NRS A 1971, 753; 1975, 914; 1987, 552; 1993, 1830)

NRS 612.505 Consolidatedappeals. When the same or substantiallysimilar evidence is material to the matter in issue with respect to more thanone individual, the same time and place for considering all such appeals may befixed, hearings thereon jointly conducted, a single record of the proceedingsmade, and evidence introduced with respect to one proceeding considered asintroduced in the others, provided no party is prejudiced thereby.

[6:129:1937; renumbered 6.11:129:1937 and A 1951,348]

NRS 612.510 Noticeof decision of Appeal Tribunal; time for further appeal.

1. After a hearing, an Appeal Tribunal shall make itsfindings promptly and on the basis thereof affirm, modify or reverse thedetermination. Each party must be promptly furnished a copy of the decision andthe supporting findings.

2. The decision is final unless an appeal to the Boardof Review or a request for review or appeal to the Board of Review is filed,within 11 days after the decision has been mailed to each partys last knownaddress or otherwise delivered to him. The 11-day period may be extended forgood cause shown.

3. A request for review or appeal to the Board ofReview shall be deemed to be filed on the date it is delivered to the Division,or, if it is mailed, on the postmarked date appearing on the envelope in whichit was mailed, if the postage was prepaid and the envelope was properlyaddressed to one of the offices of the Division.

4. The time provided for in this section must becomputed in the manner provided in NRS612.495.

[6:129:1937; renumbered 6.12:129:1937 and A 1951,348](NRS A 1959, 903; 1993, 1830; 2005, 447)

NRS 612.515 Appealto Board of Review.

1. An appeal to the Board of Review by any party mustbe allowed as a matter of right if the Appeal Tribunals decision reversed ormodified the Administrators determination. In all other cases, further reviewmust be at the discretion of the Board of Review.

2. The Board on its own motion may initiate a reviewof a decision or determination of an Appeal Tribunal within 11 days after thedate of mailing of the decision.

3. The Board may affirm, modify or reverse thefindings or conclusions of the Appeal Tribunal solely on the basis of evidencepreviously submitted, or upon the basis of such additional evidence as it maydirect to be taken.

4. Each party, including the Administrator, must bepromptly furnished a copy of the decision and the supporting findings of theBoard of Review.

[6:129:1937; renumbered 6.13:129:1937 and A 1951,348](NRS A 1971, 1162; 1975, 914; 1993, 1831; 2005, 448)

NRS 612.520 Removalor transfer of appeals from one Appeal Tribunal to another Appeal Tribunal.

1. The Board of Review, for cause, may remove ortransfer to another Appeal Tribunal any appeal pending before an AppealTribunal.

2. The parties to any appeal so removed or transferredby the Board shall be given a full and fair hearing on the original appeal.

[6:129:1937; renumbered 6.14:129:1937 and A 1951,348]

NRS 612.525 Appealto courts: Time for appeal; exhaustion of administrative remedies; appeal byAdministrator.

1. Any decision of the Board of Review in the absenceof an appeal therefrom as herein provided becomes final 11 days after the dateof notification or mailing thereof, and judicial review thereof is permittedonly after any party claiming to be aggrieved thereby has exhausted hisadministrative remedies as provided by this chapter.

2. The Administrator shall be deemed to be a party toany judicial action involving any such decision, and may be represented in any suchjudicial action by:

(a) Any qualified attorney employed by theAdministrator and designated by him for that purpose; or

(b) The Attorney General, at the Administratorsrequest.

3. The Administrator may appeal from any decision ofthe Board of Review to the courts as may any other party to that decision.

[6:129:1937; renumbered 6.15:129:1937 and A 1951,348](NRS A 1993, 1831; 2005,448)

NRS 612.530 Judicialreview of decision of Board of Review: Commencement of action in districtcourt; parties; service of petition; summary hearings; appeals to SupremeCourt.

1. Within 11 days after the decision of the Board ofReview has become final, any party aggrieved thereby or the Administrator maysecure judicial review thereof by commencing an action in the district court ofthe county where the employment which is the basis of the claim was performedfor the review of the decision, in which action any other party to the proceedingsbefore the Board of Review must be made a defendant.

2. In such action, a petition which need not beverified, but which must state the grounds upon which a review is sought, mustbe served upon the Administrator, unless he is the appellant, or upon suchperson as he may designate, and such service shall be deemed completed serviceon all parties, but there must be left with the party so served as many copiesof the petition as there are defendants, and the Administrator shall forthwithmail one such copy to each defendant.

3. With his answer or petition, the Administratorshall certify and file with the court originals or true copies of all documentsand papers and a transcript of all testimony taken in the matter, together withthe Board of Reviews findings of fact and decision therein. The Administratormay certify to the court questions of law involved in any decision.

4. In any judicial proceedings under this section, thefinding of the Board of Review as to the facts, if supported by evidence and inthe absence of fraud, is conclusive, and the jurisdiction of the court isconfined to questions of law.

5. Such actions, and the questions so certified, mustbe heard in a summary manner and must be given precedence over all other civilcases except cases arising under chapters 616Ato 616D, inclusive, or chapter 617 of NRS.

6. An appeal may be taken from the decision of thedistrict court to the Supreme Court of Nevada in the same manner, but notinconsistent with the provisions of this chapter, as is provided in civilcases.

7. It is not necessary, in any judicial proceedingunder this section, to enter exceptions to the rulings of the Board of Review,and no bond may be required for entering the appeal.

8. Upon the final determination of the judicialproceeding, the Board of Review shall enter an order in accordance with thedetermination.

9. A petition for judicial review does not act as asupersedeas or stay unless the Board of Review so orders.

[6:129:1937; renumbered 6.16:129:1937 and A 1951,349](NRS A 1971, 753; 1993, 1831; 1999, 207; 2003, 1938; 2005, 448)

NRS 612.533 Introductionof certain evidence concerning claims for benefits prohibited in separate orsubsequent proceeding. Any finding of fact orlaw, judgment, determination, conclusion or final order made by theAdministrator or an Appeal Tribunal, examiner, Board of Review, district courtor any other person with the authority to make findings of fact or law pursuantto NRS 612.450 to 612.530, inclusive, is not admissible orbinding in any separate or subsequent action or proceeding, between a personand his present or previous employer brought before an arbitrator, court orjudge of this State or the United States, regardless of whether the prioraction was between the same or related parties or involved the same facts.

(Added to NRS by 1987, 151; A 1993, 1832)

CONTRIBUTIONS

NRS 612.535 Payment;registration of employer with Division.

1. Contributions with respect to wages for employmentaccrue and become payable by each employer for each calendar quarter in whichhe is subject to this chapter. Contributions are due and payable by eachemployer to the Administrator for the Fund in accordance with such regulations asthe Administrator may prescribe, and must not be deducted, in whole or in part,from the wages of persons in employment for that employer.

2. In the payment of any contributions, a fractionalpart of a cent must be disregarded unless it amounts to one-half cent or more,in which case it must be increased to 1 cent.

3. Each employing unit, within 30 days after becomingan employer under this chapter, shall register with the Division by filing areport form designed and prescribed by the Division.

[Part 7:129:1937; A 1941, 412; 1943, 239; 1945, 299;1947, 299; 1949, 257; 1951, 349; 1953, 677; 1955, 698](NRS A 1977, 899; 1993,1832)

NRS 612.540 Rate. The standard rate of contributions is 2.95 percent ofwages paid by each employer during the calendar year with respect toemployment. Each employer who becomes subject to the law on or after the firstday of the first calendar quarter after February 25, 1965, shall paycontributions at a rate of 2.95 percent until such time as he is eligible for arate under NRS 612.550.

[Part 7:129:1937; A 1941, 412; 1943, 239; 1945, 299;1947, 299; 1949, 257; 1951, 349; 1953, 677; 1955, 698](NRS A 1965, 109; 1975,1002; 1989, 1528; 1991, 146)

NRS 612.545 Base.

1. For the purposes of NRS 612.535, 612.540 and 612.606, wages do not include that part ofthe wages paid for employment to a person by an employer during any calendaryear which exceeds 66 2/3 percent of the average annual wage, rounded to thenearest hundred dollars, for the preceding calendar year unless that part ofthe wages is subject to a tax under a federal law imposing a tax against whichcredit may be taken for contributions paid under this chapter. The averageannual wage for employers who do not elect reimbursement in lieu ofcontributions must be computed as follows: On or before July 1, the total wagesreported for the preceding calendar year by those employers who are subject tothe provisions of this chapter must be divided by the average of the 12mid-month totals of all workers in employment for employers as reported in thatyear.

2. For the purpose of this section:

(a) Any employer who acquired a part of or the entireorganization, trade or business or substantially all of the assets of anemployer must be treated as a single unit with its predecessor for the calendaryear in which the acquisition occurs.

(b) The wages paid by an employer to an employeeperforming services for him in another state upon which contributions arerequired to be paid by that employer under the unemployment compensation law ofthat state must be included as part of the wages used to calculate thecontributions in subsection 1.

[Part 7:129:1937; A 1941, 412; 1943, 239; 1945, 299;1947, 299; 1949, 257; 1951, 349; 1953, 677; 1955, 698](NRS A 1965, 109; 1971,1360; 1973, 1362; 1975, 1002; 1977, 839; 1983, 461; 1989, 1528; 1991, 146; 2005, 449)

NRS 612.550 Ratesfor employers.

1. As used in this section:

(a) Average actual duration means the number of weeksobtained by dividing the number of weeks of benefits paid for weeks of totalunemployment in a consecutive 12-month period by the number of first paymentsmade in the same 12-month period.

(b) Average annual payroll for each calendar yearmeans the annual average of total wages paid by an employer subject tocontributions for the 3 consecutive calendar years immediately preceding thecomputation date. The average annual payroll for employers first qualifying aseligible employers must be computed on the total amount of wages paid, subjectto contributions, for not less than 10 consecutive quarters and not more than12 consecutive quarters ending on December 31, immediately preceding thecomputation date.

(c) Beneficiary means a person who has received afirst payment.

(d) Computation date for each calendar year meansJune 30 of the preceding calendar year.

(e) Covered worker means a person who has worked inemployment subject to this chapter.

(f) First payment means the first weekly unemploymentinsurance benefit paid to a person in his benefit year.

(g) Reserve balance means the excess, if any, oftotal contributions paid by each employer over total benefit charges to hisexperience rating record.

(h) Reserve ratio means the percentage ratio that thereserve balance bears to the average annual payroll.

(i) Total contributions paid means the total amountof contributions, due on wages paid on or before the computation date, paid byan employer not later than the last day of the second month immediatelyfollowing the computation date.

(j) Unemployment risk ratio means the ratio obtainedby dividing the number of first payments issued in any consecutive 12-monthperiod by the average monthly number of covered workers in employment as shownon the records of the Division for the same 12-month period.

2. The Administrator shall, as of the computation datefor each calendar year, classify employers in accordance with their actualpayrolls, contributions and benefit experience, and shall determine for eachemployer the rate of contribution which applies to him for each calendar yearin order to reflect his experience and classification. The contribution rate ofan employer may not be reduced below 2.95 percent, unless there have been 12consecutive calendar quarters immediately preceding the computation datethroughout which he has been subject to this chapter and his account as anemployer could have been charged with benefit payments, except that an employerwho has not been subject to the law for a sufficient period to meet this requirementmay qualify for a rate less than 2.95 percent if his account has beenchargeable throughout a lesser period not less than the10-consecutive-calendar-quarter period ending on the computation date.

3. Any employer who qualifies under paragraph (b) ofsubsection 9 and receives the experience record of a predecessor employer mustbe assigned the contribution rate of his predecessor.

4. Benefits paid to a person up to and including thecomputation date must be charged against the records, for experience rating, ofhis base-period employers in the same percentage relationship that wagesreported by individual employers represent to total wages reported by all baseperiod employers, except that:

(a) If one of the base period employers has paid 75percent or more of the wages paid to the person during his base period, andexcept as otherwise provided in NRS 612.551,the benefits, less a proportion equal to the proportion of wages paid duringthe base period by employers who make reimbursement in lieu of contributions,must be charged to the records for experience rating of that employer. Theproportion of benefits paid which is equal to the part of the wages of theclaimant for the base period paid by an employer who makes reimbursement mustbe charged to the record of that employer.

(b) No benefits paid to a multistate claimant basedupon entitlement to benefits in more than one state may be charged to theexperience rating record of any employer when no benefits would have beenpayable except pursuant to NRS 612.295.

(c) Except for employers who have been given the rightto make reimbursement in lieu of contributions, extended benefits paid to aperson must not be charged against the accounts of his base-period employers.

5. The Administrator shall, as of the computation datefor each calendar year, compute the reserve ratio for each eligible employerand shall classify those employers on the basis of their individual reserveratios. The contribution rate assigned to each eligible employer for thecalendar year must be determined by the range within which his reserve ratiofalls. The Administrator shall, by regulation, prescribe the contribution rateschedule to apply for each calendar year by designating the ranges of reserveratios to which must be assigned the various contribution rates provided insubsection 6. The lowest contribution rate must be assigned to the designatedrange of highest reserve ratios and each succeeding higher contribution ratemust be assigned to each succeeding designated range of lower reserve ratios,except that, within the limits possible, the differences between reserve ratioranges must be uniform.

6. Each employer eligible for a contribution ratebased upon experience and classified in accordance with this section must beassigned a contribution rate by the Administrator for each calendar yearaccording to the following classes:

 

Class 1........................................................................................................ 0.25percent

Class 2........................................................................................................ 0.55percent

Class 3........................................................................................................ 0.85percent

Class 4........................................................................................................ 1.15percent

Class 5........................................................................................................ 1.45percent

Class 6........................................................................................................ 1.75percent

Class 7........................................................................................................ 2.05percent

Class 8........................................................................................................ 2.35percent

Class 9........................................................................................................ 2.65percent

Class 10...................................................................................................... 2.95percent

Class 11...................................................................................................... 3.25percent

Class 12...................................................................................................... 3.55percent

Class 13...................................................................................................... 3.85percent

Class 14...................................................................................................... 4.15percent

Class 15...................................................................................................... 4.45percent

Class 16...................................................................................................... 4.75percent

Class 17...................................................................................................... 5.05percent

Class 18...................................................................................................... 5.40percent

 

7. On September 30 of each year, the Administrator shalldetermine:

(a) The highest of the unemployment risk ratiosexperienced in the 109 consecutive 12-month periods in the 10 years ending onMarch 31;

(b) The potential annual number of beneficiaries foundby multiplying the highest unemployment risk ratio by the average monthlynumber of covered workers in employment as shown on the records of the Divisionfor the 12 months ending on March 31;

(c) The potential annual number of weeks of benefitspayable found by multiplying the potential number of beneficiaries by thehighest average actual duration experienced in the 109 consecutive 12-monthperiods in the 10 years ending on September 30; and

(d) The potential maximum annual benefits payable foundby multiplying the potential annual number of weeks of benefits payable by theaverage payment made to beneficiaries for weeks of total unemployment in the 12months ending on September 30.

8. The Administrator shall issue an individualstatement, itemizing benefits charged during the 12-month period ending on thecomputation date, total benefit charges, total contributions paid, reservebalance and the rate of contributions to apply for that calendar year, for eachemployer whose account is in active status on the records of the Division onJanuary 1 of each year and whose account is chargeable with benefit payments onthe computation date of that year.

9. If an employer transfers its trade or business, ora portion thereof, to another employer:

(a) And there is substantially common ownership,management or control of the employers, the experience record attributable tothe transferred trade or business must be transferred to the employer to whomthe trade or business is transferred. The rates of both employers must berecalculated, and the recalculated rates become effective on the date of thetransfer of the trade or business. If the Administrator determines, followingthe transfer of the experience record pursuant to this paragraph, that the soleor primary purpose of the transfer of the trade or business was to obtain areduced liability for contributions, the Administrator shall combine theexperience rating records of the employers involved into a single account andassign a single rate to the account.

(b) And there is no substantially common ownership,management or control of the employers, the experience record of an employermay be transferred to a successor employer as of the effective date of thechange of ownership if:

(1) The successor employer acquires the entireor a severable and distinct portion of the business, or substantially all ofthe assets, of the employer;

(2) The successor employer notifies the Divisionof the acquisition in writing within 90 days after the date of the acquisition;

(3) The employer and successor employer submit ajoint application to the Administrator requesting the transfer; and

(4) The joint application is approved by theAdministrator.

The jointapplication must be submitted within 1 year after the date of issuance by theDivision of official notice of eligibility to transfer.

(c) Except as otherwise provided in paragraph (a), atransfer of the experience record must not be completed if the Administratordetermines that the acquisition was effected solely or primarily to obtain amore favorable contribution rate.

10. Whenever an employer has paid no wages inemployment for 8 consecutive calendar quarters following the last calendarquarter in which he paid wages for employment, the Administrator shallterminate his experience rating account, and the account must not thereafter beused in any rate computation.

11. The Administrator may adopt reasonable accountingmethods to account for those employers which are in a category for providingreimbursement in lieu of contributions.

[Part 7:129:1937; A 1941, 412; 1943, 239; 1945, 299;1947, 299; 1949, 257; 1951, 349; 1953, 677; 1955, 698](NRS A 1959, 367, 921;1961, 687; 1965, 110; 1971, 1360; 1973, 731, 1363, 1785; 1975, 1003; 1977, 899;1981, 690; 1983, 463, 865; 1989, 1529; 1991, 146; 1993, 1833; 2005, 449)

NRS 612.551 Chargingof benefits to account of employer; grounds for removal of charges on accountof employer; appeal of certain determinations of Administrator; effect ofcertain determinations on claimant.

1. Except as otherwise provided in subsections 2 and3, if the Division determines that a claimant has earned 75 percent or more ofhis wages during his base period from one employer, it shall notify theemployer of its determination and advise him that he has a right to protest thecharging of benefits to his account pursuant to subsection 4 of NRS 612.550.

2. Benefits paid pursuant to an elected base period inaccordance with NRS 612.344 must not becharged against the record for experience rating of the employer.

3. If a claimant leaves an employer to take otheremployment and leaves or is discharged by the latter employer, benefits paid tohim must not be charged against the record for experience rating of the formeremployer.

4. If the employer provides evidence within 10 workingdays after the notice required by subsection 1 was mailed which satisfies theAdministrator that the claimant:

(a) Left his employment voluntarily without good causeor was discharged for misconduct connected with his employment; or

(b) Was the spouse of an active member of the ArmedForces of the United States and left his employment because his spouse wastransferred to a different location,

theAdministrator shall order that the benefits not be charged against the recordfor experience rating of the employer.

5. The employer may appeal from the ruling of theAdministrator relating to the cause of the termination of the employment of theclaimant in the same manner as appeals may be taken from determinationsrelating to claims for benefits.

6. A determination made pursuant to this section doesnot constitute a basis for disqualifying a claimant to receive benefits.

(Added to NRS by 1981, 688; A 1991, 121, 527; 1993,538, 1836; 1995, 530; 1997, 2393; 1999, 819)

NRS 612.553 Nonprofitorganizations, political subdivisions and Indian tribes: Payment ofcontributions or reimbursement in lieu of contributions.

1. For the purposes of this section:

(a) Indian tribe includes any entity described insubsection 10 of NRS 612.055.

(b) Nonprofit organization means any entity describedin subsection 1 of NRS 612.121.

(c) Political subdivision means any entity describedin subsection 9 of NRS 612.055.

2. Any nonprofit organization, political subdivisionor Indian tribe which is subject to this chapter:

(a) Shall pay contributions to the UnemploymentCompensation Fund in the manner provided in NRS612.535 to 612.550, inclusive,unless it elects, in accordance with this section, to pay into the UnemploymentCompensation Fund, in lieu of contributions, as reimbursement an amountequivalent to the amount of regular unemployment compensation benefits andone-half of the extended benefits paid to claimants that is attributable towages paid, except that after December 31, 1978, a political subdivision, andafter December 21, 2000, an Indian tribe, shall reimburse an amount equal tothe regular unemployment compensation benefits and all of the extended benefits.An Indian tribe may elect to become liable for payments by way of reimbursementin lieu of contributions for the tribe as a whole, or for any politicalsubdivision, subsidiary, wholly owned business, or any combination thereof. Theamount of benefits payable by each employer who elects to make payments by wayof reimbursement in lieu of contributions must be an amount which bears thesame ratio to the total benefits paid to a person as the total base-periodwages paid to that person by the employer bear to the total base-period wagespaid to that person by all of his base-period employers. Two or more employerswho have become liable for payments by way of reimbursement in lieu ofcontributions may file a joint application, in accordance with regulations ofthe Administrator, for the establishment of a group account for the purpose ofsharing the cost of benefits paid that are attributable to service in theemploy of such employers.

(b) May elect to become liable for payments by way ofreimbursement in lieu of contributions for a period of not less than 4consecutive calendar quarters beginning with the first day of the calendarquarter on which it became subject to this chapter by filing a written noticewith the Administrator not later than 30 days immediately following the date ofthe determination that it is subject to this chapter. The organization remainsliable for payments by way of reimbursement in lieu of contributions until itfiles with the Administrator a written notice terminating its election notlater than 30 days before the beginning of the taxable year for which thetermination is first effective.

3. Any nonprofit organization, political subdivisionor Indian tribe which is paying contributions as provided in NRS 612.535 to 612.550, inclusive, may change to areimbursement-in-lieu-of-contributions basis by filing with the Administratornot later than 30 days before the beginning of any taxable year a writtennotice of its election to become liable for payments by way of reimbursementsin lieu of contributions. The election is not terminable by the organizationfor that and the next taxable year.

4. The Administrator may for a good cause extend theperiod in which a notice of election or a notice of termination must be filedand may permit an election to be retroactive, but not any earlier than withrespect to benefits paid after December 31, 1970, for a nonprofit organization,December 31, 1976, for a political entity, or December 21, 2000, for an Indiantribe.

5. The Administrator shall notify each nonprofitorganization, political subdivision and Indian tribe of any determination whichhe may make of its status as an employer and of the effective date of anyelection which it makes and of any termination of such election. Hisdetermination is subject to reconsideration, petitions for hearing and judicialreview in accordance with the provisions of this chapter.

6. The amount of reimbursement in lieu ofcontributions due from each employing unit which elects to make reimbursementin lieu of contributions must be determined by the Administrator as soon aspracticable after the end of each calendar quarter or at the end of any otherperiod as determined by the Administrator. The Administrator shall bill eachemploying unit which makes reimbursement in lieu of contributions for an amountdetermined pursuant to paragraph (a) of subsection 2. Amounts due under thissubsection must be paid not later than 30 days after a bill is mailed to thelast known address of the employing unit. If payment is not made on or beforethe date due and payable, the whole or any part thereafter remaining unpaidbears interest at the rate of one-half percent per month or fraction thereof,from and after the due date until payment is received by the Administrator. Theamount of payments due, but not paid, may be collected by the Administrator,together with interest and penalties, if any, in the same manner and subject tothe same conditions as contributions due from other employers. The amount duespecified in any bill from the Administrator is conclusive and binding on theemploying unit, unless not later than 15 days after the bill was mailed to itslast known address, the employing unit files an application forredetermination. A redetermination made under this subsection is subject topetition for hearing and judicial review in accordance with the provisions ofthis chapter. Payments made by any nonprofit organization, politicalsubdivision or Indian tribe under the provisions of this section must not bededucted, in whole or in part, from the wages of any person employed by thatorganization.

7. The Administrator shall:

(a) Suspend the election of an Indian tribe to becomeliable for payments by way of reimbursement in lieu of contributions if thetribe fails to make payment, together with interest and penalties, if any,within 90 days after the tribe receives a bill from the Administrator.

(b) Require an Indian tribe whose election to becomeliable for payments by way of reimbursement in lieu of contributions issuspended pursuant to subsection 1 to pay contributions as set forth in NRS 612.535 to 612.550, inclusive, for the followingtaxable year unless the Administrator receives its payment in full before he computesthe contribution rates for that year.

(c) Reinstate the election of an Indian tribe to becomeliable for payments by way of reimbursement in lieu of contributions that issuspended pursuant to subsection 1 if the tribe:

(1) Has paid all contributions pursuant to NRS 612.535 to 612.550, inclusive, including interest andpenalties, for not less than 1 year; and

(2) Has no unpaid balance owing to the Administratorfor any contribution, payment in lieu of contributions, penalty or interest.

8. Benefits are payable on the basis of employment towhich this section applies, in the same amount, on the same terms and subjectto the same conditions as benefits payable on the basis of other employmentsubject to this chapter.

9. In determining contribution rates assigned toemployers under this chapter, the payrolls of employing units liable forpayments in lieu of contributions must not be included in computing thecontribution rates to be assigned to employers under this chapter. Thereimbursement in lieu of contributions paid by or due from such employing unitsmust be included in the total assets of the fund in the same manner ascontributions paid by other employers.

10. The provisions of NRS 612.550 do not apply to employers whoelect reimbursement in lieu of contributions.

11. Except as inconsistent with the provisions of thissection, the provisions of this chapter and regulations of the Administratorapply to any matter arising pursuant to this section.

(Added to NRS by 1971, 1353; A 1973, 1366; 1977, 840;1993, 1836; 2001,1460)

PERIOD, ELECTION AND TERMINATION OF EMPLOYERS COVERAGE

NRS 612.555 Employingunit becoming employer within calendar quarter subject to chapter frombeginning of quarter; exception. Any employingunit which becomes an employer subject to this chapter within any calendarquarter is subject to this chapter from the beginning of that quarter, exceptthat any nonprofit organization as defined in NRS612.121, or agricultural employer or domestic employer as defined in NRS 612.055, which becomes subject to thischapter within any calendar year is subject to this chapter for the whole ofthe calendar year.

[Part 8:129:1937; A 1939, 115; 1941, 412; 1945, 299;1943 NCL 2825.08](NRS A 1973, 1368; 1977, 843)

NRS 612.560 Whenemploying unit ceases to be employer.

1. Except as otherwise provided in NRS 612.565 to 612.580, inclusive, an employing unitceases to be an employer subject to this chapter at any time when it appears tothe satisfaction of the Administrator that:

(a) During each of the four completed calendar quartersimmediately preceding his finding, the employing unit did not employ inemployment subject to this chapter one or more persons in any calendar quarterwherein the employing unit had a payroll of $225 or more;

(b) Any nonprofit organization, as described insubsection 1 of NRS 612.121, does notqualify for coverage because it does not meet the requirements of subparagraph(2) of paragraph (b) of subsection 1 of that section;

(c) Any agricultural employer, as defined in NRS 612.055, does not qualify for coveragebecause it does not meet the requirements of that section; or

(d) Any domestic employer, as defined in NRS 612.055, does not qualify for coveragebecause it does not meet the requirements of those sections.

2. For the purposes of this section, the two or moreemploying units mentioned in subsection 2 or 3 of NRS 612.055 must be treated as a singleemploying unit.

[Part 8:129:1937; A 1939, 115; 1941, 412; 1945, 299;1943 NCL 2825.08](NRS A 1973, 1368; 1977, 843; 1993, 1838)

NRS 612.565 Employingunit not subject to chapter may elect to become employer subject to chapter;conditions. An employing unit, not otherwisesubject to this chapter, which files with the Administrator its writtenelection to become an employer subject hereto for not less than 2 calendaryears, becomes, with the written approval of such election by theAdministrator, an employer subject hereto to the same extent as all otheremployers, as of the date stated in such approval, and ceases to be subjecthereto as of January 1 of any calendar year subsequent to such 2 calendar yearsonly if at least 30 days before such January 1 it has filed with the Administratora written notice to that effect.

[Part 8:129:1937; A 1939, 115; 1941, 412; 1945, 299;1943 NCL 2825.08](NRS A 1993, 1839)

NRS 612.570 Employingunit may elect that services not covered by chapter shall be deemed toconstitute employment; conditions.

1. Any employing unit for which services that do not constituteemployment, as defined in this chapter, are performed, may file with theAdministrator a written election that all such services performed by persons inits employ in one or more distinct establishments or places of business shallbe deemed to constitute employment for all the purposes of this chapter for notless than 2 calendar years.

2. Upon the written approval of such election by theAdministrator, such services shall be deemed to constitute employment subjectto this chapter from and after the date stated in such approval.

3. Such services cease to be deemed employment subjecthereto as of January 1 of any calendar year subsequent to such 2 calendaryears, only if at least 30 days before such January 1 such employing unit hasfiled with the Administrator a written notice to that effect.

[Part 8:129:1937; A 1939, 115; 1941, 412; 1945, 299;1943 NCL 2825.08](NRS A 1993, 1839)

NRS 612.580 Terminationof employers election by Administrator. TheAdministrator may terminate the approval of the election of coverage made byany employing unit pursuant to NRS 612.565and 612.570 at any time upon 30 dayswritten notice.

[Part 8:129:1937; A 1939, 115; 1941, 412; 1945, 299;1943 NCL 2825.08](NRS A 1971, 1364; 1977, 844; 1993, 1839)

UNEMPLOYMENT COMPENSATION FUND

NRS 612.585 Establishmentand control.

1. There is hereby established as a special fund,separate and apart from all public money or funds of this State, anUnemployment Compensation Fund, which must be administered by the Administratorexclusively for the purposes of this chapter.

2. The Fund consists of:

(a) All contributions, or reimbursements in lieu ofcontributions collected under this chapter.

(b) Interest earned upon the money in the Fund.

(c) Any property or securities acquired through the useof money belonging to the Fund.

(d) All earnings of such property or securities.

(e) All money credited to the account of the State ofNevada in the Unemployment Trust Fund pursuant to section 903 of the SocialSecurity Act, as amended (42 U.S.C. 1103).

(f) All other money received for the Fund from anyother source.

3. All money in the Fund must be mingled andundivided.

4. All fines and penalties collected pursuant to thecriminal provisions of this chapter must be paid to the State Permanent SchoolFund.

[Part 9:129:1937; A 1939, 115; 1941, 412; 1945, 299;1949, 257; 1943 NCL 2825.09](NRS A 1969, 220; 1971, 1364; 1993, 1839)

NRS 612.590 Accounts;deposits; refunds.

1. The State Treasurer shall:

(a) Be the treasurer and custodian of the Fund.

(b) Administer the Fund in accordance with thedirections of the Administrator.

(c) Issue his warrants upon it in accordance with suchregulations as the Administrator prescribes.

2. The State Treasurer shall maintain within the Fundthree separate accounts:

(a) A Clearing Account.

(b) An Unemployment Trust Fund Account.

(c) A Benefit Account.

3. All money payable to the Fund, upon receipt thereofby the Administrator, must be forwarded to the State Treasurer, who shallimmediately deposit it in the Clearing Account.

4. Refunds payable pursuant to NRS 612.655 may be paid from the ClearingAccount or from the Benefit Account upon warrants issued by the State Treasurerunder the direction of the Administrator.

5. After clearance thereof, all other money in theClearing Account must be immediately deposited with the Secretary of theTreasury to the credit of the account of this State in the Unemployment TrustFund established and maintained pursuant to Section 904 of the Social SecurityAct, as amended, 42 U.S.C. 1104, any provisions of law in this State relatingto the deposit, administration, release or disbursement of money in thepossession or custody of this State to the contrary notwithstanding.

6. The Benefit Account consists of all moneyrequisitioned from this States account in the Unemployment Trust Fund.

7. Except as herein otherwise provided, money in theClearing and Benefit Accounts may be deposited by the State Treasurer, underthe direction of the Administrator, in any bank, credit union or public depositaryin which general money of the State may be deposited, but no public depositinsurance charge or premium may be paid out of the Fund.

8. Money in the Clearing and Benefit Accounts must notbe commingled with other state money, but must be maintained in a separateaccount on the books of the depositary. Money in the Clearing and BenefitAccounts must be secured by the bank, credit union or public depositary to thesame extent and in the same manner as required by the general depositary lawsof the State of Nevada, and collateral pledged must be maintained in a separatecustody account.

[Part 9:129:1937; A 1939, 115; 1941, 412; 1945, 299;1949, 257; 1943 NCL 2825.09](NRS A 1975, 349; 1993, 1840; 1999, 1523)

NRS 612.595 Withdrawals.

1. Money may be requisitioned from this Statesaccount in the Unemployment Trust Fund solely for the payment of benefits andrefunds in accordance with regulations prescribed by the Administrator, exceptthat money credited to the account of the State of Nevada pursuant to Section903 of the Social Security Act, as amended (42 U.S.C. 1103), must be usedexclusively as provided in NRS 612.617.

2. The Administrator shall from time to timerequisition from the Unemployment Trust Fund such amounts, not exceeding theamounts standing to this States account therein, as he deems necessary for thepayment of benefits for a reasonable future period.

3. Upon receipt thereof the State Treasurer shalldeposit such money in the Benefit Account and the State Treasurer shall issuehis warrants for the payment of benefits solely from such Benefit Account.

4. Expenditures of such money in the Benefit Accountand refunds from the Clearing Account are not be subject to any provisions oflaw requiring specific appropriations or other formal release by state officersof money in their custody.

5. All warrants issued by the State Treasurer for thepayment of benefits and refunds must bear the signature of the State Treasurerand the countersignature of the Administrator, or his duly authorized agent forthat purpose.

6. Any balance of money requisitioned from theUnemployment Trust Fund which remains unclaimed or unpaid in the BenefitAccount after the expiration of the period for which such sums wererequisitioned must be either deducted from estimates for, and may be utilizedfor the payment of, benefits during succeeding periods, or in the discretion ofthe Administrator must be redeposited with the Secretary of the Treasury to thecredit of this States account in the Unemployment Trust Fund, as provided in NRS 612.590.

[Part 9:129:1937; A 1939, 115; 1941, 412; 1945, 299;1949, 257; 1943 NCL 2825.09](NRS A 1969, 220; 1993, 1841)

NRS 612.600 Managementof money upon discontinuance of Unemployment Trust Fund.

1. The provisions of NRS612.585, 612.590 and 612.595, to the extent that they relate tothe Unemployment Trust Fund, are operative only so long as the UnemploymentTrust Fund continues to exist and so long as the Secretary of the Treasurycontinues to maintain for this State a separate book account of all moneydeposited therein by this State for benefit purposes, together with thisStates proportionate share of the earnings of the Unemployment Trust Fund,from which no other state is permitted to make withdrawals.

2. If and when the Unemployment Trust Fund ceases toexist, or such separate book account is no longer maintained, all money,properties or securities therein belonging to the Unemployment CompensationFund of this State must be transferred to the State Treasurer as treasurer ofthe Unemployment Compensation Fund, who shall hold, invest, transfer, sell,deposit and release such money, properties or securities in a manner approvedby the Administrator in accordance with the provisions of this chapter.Investments must at all times be so made that all the assets of the Fund arealways readily convertible into cash when needed for the payment of benefits.

3. The State Treasurer shall dispose of securities orother properties belonging to the Unemployment Compensation Fund only under thedirection of the Administrator.

[Part 9:129:1937; A 1939, 115; 1941, 412; 1945, 299;1949, 257; 1943 NCL 2825.09](NRS A 1993, 1841)

UNEMPLOYMENT COMPENSATION ADMINISTRATION FUND

NRS 612.605 Creation;receipt and use of money.

1. There is hereby created the UnemploymentCompensation Administration Fund as a special revenue fund.

2. All money which is deposited or paid into this Fundis hereby appropriated to the Administrator.

3. All money in the Fund may be expended solely forthe purpose of defraying the cost of the administration of this chapter.

4. All money received from the Department of Labor forthe Fund pursuant to Section 302 of the Social Security Act (42 U.S.C. 502)may be expended solely for the purposes and in the amounts found necessary bythe Department of Labor for the proper and efficient administration of thischapter.

5. In addition to money deposited pursuant to NRS 612.617, the Fund consists of:

(a) All money appropriated by this State.

(b) All money received from the United States ofAmerica or any agency thereof, including the Department of Labor, the RailroadRetirement Board, and the United States Employment Service.

(c) All money received from any other source, for suchpurpose.

6. Money received from the Railroad Retirement Boardas compensation for services or facilities supplied to the Board must be paidinto the Fund.

7. Except as otherwise provided in NRS 612.607, any balances in the Fund donot lapse at any time and are continuously available to the Administrator forexpenditure consistent with this chapter.

8. Money in the Fund must not be commingled with otherstate money, but must be maintained in a separate account on the books of thedepositary. The account must be secured by the depositary in which it is heldto the same extent and in the same manner as required by the general depositarylaws of the State, and collateral pledged must be maintained in a separatecustody account.

9. All sums recovered on any official bond for lossessustained by the Unemployment Compensation Administration Fund must bedeposited in the Unemployment Compensation Administration Fund.

10. All money requisitioned and deposited in the Fundpursuant to NRS 612.617 must be used inaccordance with the conditions specified in NRS612.617.

[Part 13:129:1937; A 1939, 115; 1941, 412; 1943, 239;1949, 257; 1955, 698](NRS A 1969, 221; 1977, 46; 1993, 1842; 1995, 1739)

NRS 612.606 Additionalcontributions by employer required for support of program for employment andtraining of unemployed persons and persons employed in this State; exceptions.

1. Except as otherwise provided in subsection 4, inaddition to any other contribution required by this chapter, each employershall make payments into the Unemployment Compensation Administration Fund forthe program for the employment and training of unemployed persons and personsemployed in this State at the rate of .05 percent of the wages he pays.

2. The interest and forfeit provisions of NRS 612.620 and 612.740, respectively, are inapplicable tothe payments required by this section.

3. In determining unemployment compensationcontribution rates assigned to employers pursuant to this chapter, paymentspaid into the Unemployment Compensation Administration Fund for the program forthe employment and training of unemployed persons and persons employed in thisState pursuant to this section must remain separate from any other contributionpaid pursuant to this chapter and must not be included in any manner incomputing the contribution rates to be assigned to employers under NRS 612.550.

4. The provisions of this section do not apply to anemployer:

(a) Who has been assigned a contribution rate of 5.4percent pursuant to subsection 6 of NRS612.550; or

(b) Who has elected to make reimbursement in lieu ofcontributions pursuant to NRS 612.553.

(Added to NRS by 1989, 1527; A 1991, 146; 1993, 648;1995, 1740; 2003,1939)

NRS 612.607 Deposit,transfer and expenditure of payments for program for employment and training ofunemployed persons and persons employed in this State.

1. All payments collected pursuant to NRS 612.606 must be deposited in theUnemployment Compensation Administration Fund. At the end of each fiscal year,the State Controller shall transfer to the Clearing Account in the UnemploymentCompensation Fund the amount by which the unencumbered balance of the moneydeposited in the Unemployment Compensation Administration Fund pursuant to thissubsection exceeds the amount of that money which the Legislature hasauthorized for expenditure during the first 90 days of the succeeding fiscalyear.

2. Except for money transferred from the UnemploymentCompensation Administration Fund pursuant to subsection 1, the Administratormay only expend the money collected for the employment and training ofunemployed persons and persons employed in this State to:

(a) Establish and administer an employment trainingprogram which must foster job creation, minimize unemployment costs ofemployers and meet the needs of employers for skilled workers by providingtraining to unemployed persons;

(b) Establishor provide support for job training programs in the public and private sectorsfor training, retraining or improving the skills of persons employed in thisState; and

(c) Pay the costs of the collection of paymentsrequired pursuant to NRS 612.606.

3. The money used for the program for the employmentand training of unemployed persons and persons employed in this State mustsupplement and not displace money available through existing employmenttraining programs conducted by any employer or public agency and must notreplace, parallel, supplant, compete with or duplicate in any way existingapprenticeship programs approved by the State Apprenticeship Council.

(Added to NRS by 1989, 1527; A 1991, 146; 1993, 647,1842; 1995, 579, 1740; 2003,1940)

NRS 612.608 Accrualand submission of payments for program for employment and training ofunemployed persons and persons employed in this State; disregard of fractions.

1. Payments required pursuant to NRS 612.606 accrue and become payable byeach employer for each calendar quarter in which he is subject to the provisionsof this chapter. Payments must be submitted from each employer to theAdministrator with the contributions submitted for the same calendar quarterand must not be deducted, in whole or in part, from the wages of persons inemployment for that employer.

2. In making the payments required by NRS 612.606, a fractional part of a centmust be disregarded unless it amounts to one-half cent or more, in which caseit must be increased to 1 cent.

(Added to NRS by 1989, 1528; A 1991, 146; 1993,1842)(Substituted in revision for NRS 612.603)

NRS 612.609 Disbursementof delinquent payments by employers. Collectionof money from an employer delinquent in making contributions or paymentspursuant to the provisions of this chapter must first be applied to pay hisdelinquent contributions to the Unemployment Compensation Fund, then applied topay his delinquent payments to the Unemployment Compensation AdministrationFund and finally to pay any penalty and interest imposed pursuant to theprovisions of this chapter.

(Added to NRS by 1989, 1528; A 1991, 146; 1993,648)(Substituted in revision for NRS 612.604)

NRS 612.610 Reimbursement.

1. If any money received after June 30, 1941, from theDepartment of Labor under Title III of the Social Security Act, or anyunencumbered balances in the Unemployment Compensation Administration Fund asof that date, or any money granted after that date to this State pursuant tothe provisions of the Wagner-Peyser Act, are found by the Department of Labor,because of any action or contingency, to have been lost or expended forpurposes other than, or in amounts in excess of, those found necessary by theDepartment of Labor for the proper administration of this chapter, it is thepolicy of this State that such money must be replaced by money appropriated forsuch purpose from the general fund of this State to the UnemploymentCompensation Administration Fund for expenditure as provided in NRS 612.605. Upon receipt of notice of sucha finding by the Department of Labor, the Administrator shall promptly reportthe amount required for such replacement to the Governor, and the Governorshall at the earliest opportunity submit to the Legislature a request for theappropriation of that amount.

2. This section does not relieve this State of itsobligation with respect to money received before July 1, 1941, pursuant to theprovisions of Title III of the Social Security Act.

[Part 13:129:1937; A 1939, 115; 1941, 412; 1943, 239;1949, 257; 1955, 698](NRS A 1993, 1843)

EMPLOYMENT SECURITY FUND

NRS 612.615 Creation;source and use of money.

1. There is hereby created the Employment SecurityFund as a special revenue fund.

2. All interest and forfeits collected under NRS 612.618 to 612.675, inclusive, and 612.740 must be paid into the Fund.

3. All money which is deposited or paid into the Fundis hereby appropriated and made available to the Administrator. The money maynot be expended or made available for expenditure in any manner which wouldpermit its substitution for, or a corresponding reduction in, federal paymentswhich would, in the absence of this money, be available to finance expendituresfor the administration of the employment security laws of the State of Nevada.

4. This section does not prevent this money from beingused as a revolving fund to cover expenditures, necessary and proper under thelaw, for which federal payments have been duly requested but not yet received,subject to the repayment to the Fund of such expenditures when received.

5. The money in this Fund must be used by theAdministrator for the payment of costs of administration which are found not tohave been properly and validly chargeable against federal grants received foror in the Unemployment Compensation Administration Fund.

6. Any balances in this Fund do not lapse at any time,but are continuously available to the Administrator for expenditure consistentwith this chapter.

7. Money in this Fund must not be commingled withother state money, but must be maintained in a separate account on the books ofthe depositary.

[13.1:129:1937; added 1945, 299; 1943 NCL 2825.13-1](NRS A 1977, 47; 1993, 1844)

FEDERAL UNEMPLOYMENT TRUST FUND

NRS 612.617 Requisitionand use of money credited to Nevada account.

1. Money credited to the account of this State in theUnemployment Trust Fund by the Secretary of the Treasury of the United Statesof America pursuant to section 903 of the Social Security Act, as amended (42U.S.C. 1103), may be requisitioned and used for the payment of expensesincurred for the administration of this chapter, pursuant to a specificappropriation by the Legislature, if the expenses are incurred and the money isrequisitioned after the enactment of an appropriation law which:

(a) Specifies the purposes for which the money isappropriated and the amounts appropriated therefor;

(b) Limits the period within which the money may beexpended to a period ending not more than 2 years after the date of the enactmentof the appropriation law; and

(c) Limits the amount which may be used during a12-month period beginning on July 1 and ending on June 30 of the following yearto an amount which does not exceed the amount by which the aggregate of theamounts credited to the account of this State pursuant to section 903 of theSocial Security Act, as amended (42 U.S.C. 1103), during the same 12-monthperiod and the 24 preceding 12-month periods, exceeds the aggregate of theamounts used pursuant to this section and charged against the amounts creditedto the account of this State during any of such 25 12-month periods.

2. For the purposes of subsection 1, amounts usedduring any such 12-month period must be charged against equivalent amountswhich were first credited and which are not already so charged, except that noamount used during any such 12-month period for the administration of thischapter may be charged against any amount credited during such a 12-monthperiod earlier than the 24th preceding period.

3. Money credited to the account of this Statepursuant to section 903 of the Social Security Act, as amended (42 U.S.C. 1103), may not be withdrawn or used except for:

(a) The payment of benefits; and

(b) The payment of expenses for the administration of thischapter pursuant to this section.

4. Money appropriated for the payment of expenses ofadministration pursuant to this section may be requisitioned as needed for thepayment of obligations incurred under such appropriation and, upon requisition,must be deposited in the Unemployment Compensation Administration Fund fromwhich such payments must be made. The Administrator shall maintain a separaterecord of the deposit, obligation, expenditure and return of funds sodeposited. Money so deposited must, until expended, remain a part of theUnemployment Compensation Fund and, if it will not be expended, must bereturned promptly to the account of this State in the Unemployment Trust Fund.

(Added to NRS by 1969, 222; A 1973, 246; 1975, 577;1993, 1844)

COLLECTION OF CONTRIBUTIONS

NRS 612.618 Paymentthat is returned or dishonored does not constitute timely payment; additionalfee.

1. If a check or other method of payment is tenderedon or before the due date in payment of contributions but is afterward returnedto the Division or otherwise dishonored by the financial institution on whichthe check is drawn or that issued the other method of payment, the check orother method of payment does not constitute timely payment unless theAdministrator determines that the return or dishonor occurred because of faulton the part of the financial institution.

2. The Administrator shall charge an additional fee inthe amount established by the State Controller pursuant to NRS 353C.115 for handling against aperson who presents a check, draft or other method of payment that is afterwardreturned or otherwise dishonored. The fee may be waived only by theAdministrator. The fee must be deposited in the Unemployment CompensationAdministration Fund.

(Added to NRS by 1999, 1712; A 2003, 20thSpecial Session, 216; 2005, 453, 590)

NRS 612.620 Intereston unpaid contributions.

1. When any contribution as provided in this chapterremains unpaid on the date on which it becomes due, as prescribed by theAdministrator, it bears interest at the rate of 1 percent for each month orportion of a month thereafter until such payment, plus accrued interest, isreceived by the Administrator.

2. Interest accrued under this section may not bewaived under any circumstances.

3. Interest collected pursuant to this section must bepaid into the Employment Security Fund.

[Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299;1949, 257; 1951, 351; 1955, 698](NRS A 1993, 1845; 1999, 1713)

NRS 612.625 Civilaction: Notice; attachment. If, after duenotice thereof, any employer defaults in any payment of contributions, interestor forfeit imposed under this chapter, the Administrator, or his authorizedrepresentative, may collect the amount due by civil action brought in the nameof the State of Nevada in the district court. As provided in NRS 31.010, the Administrator or hisauthorized representative may have the property of the defendant attached.

[Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299;1949, 257; 1951, 351; 1955, 698](NRS A 1993, 1845)

NRS 612.630 Summaryjudgment: Filing certificate; where to be filed; contents; entry of judgment.

1. In addition to or independently of the remedy bycivil action provided in NRS 612.625,the Administrator, or his authorized representative, after giving to anyemployer who defaults in any payment of contributions, interest or forfeitprovided by this chapter 15 days notice byregistered or certified mail, addressed to his last known place of business oraddress, may file in the office of the clerk of the district court in thecounty in which the employer has his principal place of business, or if thereis no such principal place of business, then in Carson City, a certificate,which need not be verified, but which must specify the amount of contribution,interest and forfeit due, the name and last known place of business of theemployer liable for the same, and which must contain a statement that theUnemployment Compensation Service has complied with all the provisions of thischapter in relation to the computation and levy of the contribution, togetherwith the request that judgment be entered for the State of Nevada, and againstthe employer named, in the amount of the contribution, interest and forfeit setforth in the certificate.

2. Within the 15-day period, the employer may pay theamount specified in such notice, under protest, to the Administrator, andthereupon has the right to initiate, within 60 days following such payment, andto maintain his action against the Unemployment Compensation Service for arefund of all or any part of any such amount and to recover so much thereof asmay have been erroneously assessed or paid. Such an action by the employer mustbe commenced and maintained in the district court in the county wherein islocated the principal place of business of the employer. In the event of entryof judgment for the employer, the Unemployment Compensation Service shallpromptly refund such sum without interest as may be determined by the court.

3. If no such payment under protest is made asprovided in subsection 2, upon filing the certificate as provided in subsection1, the clerk of the district court shall immediately enter a judgment in favorof the Unemployment Compensation Service and against the employer in the amountof the contributions, interest and forfeit set forth in the certificate.

[Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299;1949, 257; 1951, 351; 1955, 698](NRS A 1959, 110; 1969, 95, 312; 1993, 1845)

NRS 612.635 Judgments:Recording of abstract or copy; liens; priorities; execution.

1. An abstract of a judgment entered pursuant to NRS 612.630 or a copy thereof may berecorded with the county recorder of any county in the State of Nevada, andfrom the time of the recording the amount of the contribution, interest andforfeit therein set forth constitutes a lien upon all the real and personalproperty of the employer in such county, owned by him or which he may afterwardacquire, which lien has the force, effect and priority of a judgment lien.

2. Execution must issue upon such a judgment uponrequest of the Administrator or his authorized representative in the samemanner as execution may issue upon other civil judgments, and sales must beheld under such execution as upon other executions upon civil judgments.

[Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299;1949, 257; 1951, 351; 1955, 698](NRS A 1993, 1846)

NRS 612.640 Appealsto Supreme Court. Appeals may be taken to theSupreme Court from the judgment of the district court in the same manner and withthe same effect as in other civil cases, except that notice of appeal must beserved and filed within 60 days from the entry of judgment.

[Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299;1949, 257; 1951, 351; 1955, 698]

NRS 612.645 UnemploymentCompensation Service authorized to act on behalf of State; filing fees, costsor bonds not required of State.

1. In all proceedings under NRS 612.625 to 612.640, inclusive, the UnemploymentCompensation Service shall be authorized to act in its name on behalf of theState of Nevada.

2. No costs or filing fees shall be charged to theState of Nevada in any proceedings brought under any provision of NRS 612.625 to 612.640, inclusive, nor shall any bond orundertaking be required of the State of Nevada, either in proceedings in thedistrict court or on appeal to the Supreme Court.

[Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299;1949, 257; 1951, 351; 1955, 698](NRS A 1959, 110)

NRS 612.650 Prioritiesunder legal dissolutions or distributions.

1. In the event of any distribution of any employersassets either voluntarily or pursuant to any order of any court under the lawsof this State, the lien for contributions then due must be paid in full, beforeall other liens or claims except prior taxes and liens which have been recordedbefore the time the contributions became due and claims for remuneration forservices of not more than $600 to each claimant, earned within 3 months of thecommencement of the proceeding.

2. In the event of an employers adjudication inbankruptcy, judicially confirmed extension proposal, composition or otherproceeding in bankruptcy, contributions then or thereafter due are entitled tothe same priority as is afforded for taxes due to states.

[Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299;1949, 257; 1951, 351; 1955, 698](NRS A 1959, 608; 1985, 307)

NRS 612.655 Refundsand adjustments.

1. Where a payment of contributions, forfeit orinterest has been erroneously collected, an employer may, not later than 3years after the date on which such payments became due, make application for anadjustment thereof in connection with subsequent contributions, forfeit orinterest payments or for a refund. All such adjustments or refunds will be madewithout interest. An adjustment or refund will not be made in any case withrespect to contributions on wages which have been included in the determinationof an eligible claim for benefits, unless it is shown to the satisfaction ofthe Administrator that such determination was due entirely to the fault ormistake of the Division.

2. Refunds of interest and forfeit collected under NRS 612.618 to 612.675, inclusive, and 612.740 and paid into the EmploymentSecurity Fund established by NRS 612.615must be made only from the Employment Security Fund.

[Part 14:129:1937; A 1939, 115; 1941, 412; 1945, 299;1949, 257; 1951, 351; 1955, 698](NRS A 1993, 1846)

NRS 612.660 Arbitraryassessments upon failure of employer to file report or upon filing of incorrector insufficient report. If an employerneglects or refuses to make and file any report of wages and contributions asrequired by this chapter or by any regulation of the Administrator, or if anyreport which has been filed is deemed by the Administrator to be incorrect orinsufficient, and if, within 7 days after the Administrator has given writtennotice by mail to the employer to file a sufficient report, the employer failsto file such report, the Administrator may make an estimate based upon anyinformation in his possession of the amount of wages paid or payable by theemployer for the period or periods in respect to which he has failed to report,which estimate is prima facie correct, and upon the basis of such estimatedamount shall compute and assess the contribution payable by the employer,together with all forfeit and interest which may have accrued for the periodcovered by the assessment.

[Part 14 1/2:129:1937; added 1939, 115; renumbered14.1:129:1937 and A 1941, 412; A 1949, 257; 1955, 698](NRS A 1993, 1847)

NRS 612.665 Noticeof arbitrary assessment: Contents; finality of assessment.

1. Upon the levy of any assessment as provided in NRS 612.660, the Administrator shallforthwith give written notice thereof by mail to the employer at his last knownaddress. The notice must:

(a) Contain the amount of the assessment and forfeit,if there be any.

(b) Advise the employer of the right to petition forreadjustment thereof as provided in this chapter.

2. The assessment becomes final, and the amount ofcontribution and forfeit therein specified becomes due and payable, 15 daysafter the date of mailing such notice, except as otherwise provided in thischapter.

3. An assessment which has become final is subject tothe same interest as provided in NRS 612.620for other unpaid contributions.

[Part 14 1/2:129:1937; added 1939, 115; renumbered14.1:129:1937 and A 1941, 412; A 1949, 257; 1955, 698](NRS A 1993, 1847)

NRS 612.670 Readjustmentor modification of assessment.

1. At any time within 15 days after the mailing of thenotice of assessment, the employer affected thereby may file a verifiedpetition with the Administrator praying for readjustment of the assessment solevied. At the time of filing the petition the employer upon whom an assessmentis levied shall deposit a bond executed by him as principal, and by acorporation qualified under the laws of this State as surety, payable to theState of Nevada and conditioned upon his compliance with the provisions of thischapter. The amount of the bond must be determined by the Administrator in sucha manner as he deems proper. In lieu of a bond, the employer may deposit withthe Administrator a like amount of lawful money of the United States or anyother form of security authorized by NRS100.065. If security is provided in the form of a savings certificate,certificate of deposit or investment certificate, the certificate must statethat the amount is not available for withdrawal except upon order of theAdministrator.

2. The petition may request a hearing before theAdministrator and must specify the objections to the assessment.

3. The Administrator may by regulation prescribe themanner in which petitions for modification are determined. The regulations mustguarantee to the employer a fair hearing on the question of his liability forcontributions.

4. If, at any time within 1 year following the date ofmailing of a notice of assessment, it appears to the satisfaction of theAdministrator that any assessment is unreasonable or unjust, or not inconformity with the facts, he may modify the assessment to conform to thefacts, as of the date of the original assessment.

5. The order or decision of the Administratormodifying an assessment is final, and the sum therein specified becomes payable10 days after the date of mailing notice of the order or decision to theemployer.

[Part 14 1/2:129:1937; added 1939, 115; renumbered14.1:129:1937 and A 1941, 412; A 1949, 257; 1955, 698](NRS A 1989, 1076; 1993,1847)

NRS 612.675 Jeopardizedcollections: Assessment; stay of collection of assessment.

1. Whenever the Administrator finds that thecollection of any contribution computed under the provisions of law will bejeopardized by delay, he may immediately assess the contribution together withall forfeit and interest which may have accrued, whether or not the final dateotherwise prescribed for making the contribution has arrived. Upon assessment,the contribution is immediately due, the contributions together with allforfeit and interest which may have accrued are immediately payable, and noticeof demand for payment must be made upon the employer for the payment thereof.Upon failure or refusal to pay the assessed contribution, forfeit and interest,collection thereof may be enforced according to the provisions of law applicableto the collection of unpaid contributions.

2. When a jeopardy assessment has been made asprovided in subsection 1, the employer may stay its collection until such timeas the contributions for the period in question would normally become due, byfiling a bond with the Administrator which is executed by the employer asprincipal, and by a corporation qualified under the laws of this State assurety, payable to the State of Nevada and conditioned on the payment of thecontribution at the proper time. The amount of the required security must beequal to the amount of the assessment, rounded off to the next larger integralmultiple of $100.

3. In lieu of a bond, the employer may deposit withthe Administrator a like amount of lawful money of the United States or anyother form of security authorized by NRS100.065. If security is provided in the form of a savings certificate, certificateof deposit or investment certificate, the certificate must state that theamount is not available for withdrawal except upon order of the Administrator.

[Part 14 1/2:129:1937; added 1939, 115; renumbered14.1:129:1937 and A 1941, 412; A 1949, 257; 1955, 698](NRS A 1967, 855; 1989,1077; 1993, 1848)

NRS 612.680 Liens:Creation; notice; foreclosure; release; compromise and satisfaction.

1. Contributions, penalties and interest due andunpaid from any employer constitute a lien upon all of the assets of theemployer, the lien to be prior to and paid in preference to all other liens or claimsexcept prior recorded liens and prior taxes.

2. Within 60 days after such contributions becomedelinquent, the Administrator may cause to be filed with the county recorder ofthe county in which the property is situated a notice of claim of lien settingforth a true statement of the amount due, after deducting all just credits andoffsets, and the default of such employer. Upon such filing the Administratorshall cause a copy of the notice to be mailed to the employer. The countyrecorder shall file the notice of claim of lien, which file must be indexed.

3. The lien so created constitutes a lien upon allproperty, either real or personal, of the employer within the county in whichthe notice of claim of lien is filed.

4. The lien hereby created may be foreclosed by a suitin the district court in the manner provided by law for the foreclosure ofother liens on real or personal property.

5. Any lien, as provided in this section, may bereleased, compromised or satisfied by the Administrator, and the propertyagainst which a lien is claimed may be released therefrom by filing a notice ofsuch release or satisfaction with the county recorder of the county in whichthe notice of lien claim was filed.

[Part 14.2:129:1937; added 1941, 412; A 1949, 257;1951, 353](NRS A 1971, 1122; 1993, 1848)

NRS 612.685 Creditorsand debtors of employer: Notice of delinquency of payment owed by employer;power of State to satisfy debt owed to it.

1. As used in this section, person includes thisState, and any county, municipality, district or other political subdivisionthereof.

2. If any employing unit is delinquent in the paymentof any contribution, forfeit or interest provided for in this chapter, theAdministrator may, not later than 3 years after the payment became delinquent,or within 6 years of the recording of the judgment under NRS 612.635, give notice of the delinquencyby registered or certified mail to any person having in his possession or underhis control any credit or other personal property belonging to such delinquentemploying unit, or owing any debt to such employing unit at the time of thereceipt of the registered or certified notice. Notice to a state officer,department or agency is effective only if it is given before the claim of thedelinquent taxpayer is presented to the State Controller.

3. A state officer, department or agency whichreceives such a notice may satisfy any debt owed to it by the delinquentemploying unit before it honors the Administrators notice.

[Part 14.2:129:1937; added 1941, 412; A 1949, 257;1951, 353](NRS A 1969, 95; 1993, 1849; 1999, 1713)

NRS 612.686 Creditorsand debtors of employer: Duties; certain transfers of property prohibited;demand to transmit certain property to Administrator.

1. If a person is notified of a delinquency pursuantto NRS 612.685, he shall neithertransfer, pay over nor make any other disposition of money or property belongingto the delinquent employing unit, or any portion thereof, until the Administratorconsents thereto in writing.

2. A person so notified shall, within 11 days afterreceipt of the notice, advise the Administrator of all credits, debts or otherpersonal property of the delinquent employing unit in his possession, under hiscontrol or owing by him, as the case may be.

3. The Administrator may, personally or by registeredor certified mail, give the person so notified a demand to transmit. Uponreceipt of the demand, that person shall transmit to the Division, within thetime and in the manner stated in the demand, the lesser of:

(a) All the credits, debts or other personal propertyof the delinquent employing unit in his possession, under his control or owingby him; or

(b) The amount specified in the demand.

Except asotherwise provided in subsection 4, no further notice is required.

4. If the property of the delinquent employing unitconsists of a series of payments owed to it, the person who owes or controlsthe payments shall transmit them to the Division until otherwise notified bythe Administrator. If the debt is not paid within 1 year after the demand totransmit was given, the Administrator shall give another demand to the personwho owes or controls the payments, instructing him to continue to transmit thepayments or informing him that his duty to transmit them has ceased.

5. A person notified of a delinquency who makes anytransfer or other disposition of property required to be withheld ortransmitted to the Division is liable for the amount of the delinquency to theextent of the value of the property or the amount of the debt so transferred orpaid.

6. The Division shall determine as promptly aspracticable whether sufficient liquid assets have been withheld or transmittedto satisfy its claim. As soon as the Division determines that the assets aresufficient, it shall consent in writing to a transfer or other disposition ofassets in excess of the amount needed.

(Added to NRS by 1999, 1712; A 2001, 112; 2005, 453)

NRS 612.687 Liabilityof contractor to assure payment of amounts due from subcontractors.

1. Every contractor, as defined in NRS 624.020, who contracts with a subcontractorwho is an employer under the provisions of this chapter or becomes such anemployer before the completion of the contract shall, in connection with eachsuch contract:

(a) Withhold sufficient money on the contract; or

(b) Require of such subcontractor a good and sufficientsurety bond,

to guaranteethe payment of all contributions, penalties and interest which are due orbecome due pursuant to the provisions of this chapter with respect to wagespaid for employment on the contract.

2. Any contractor who fails to comply with theprovisions of subsection 1 is directly liable for all contributions, penaltiesand interest due from the subcontractor pursuant to the provisions of thischapter with respect to wages paid for employment on the contract, as if theservices in question had been performed directly for the contractor, and theremedies of collection which are available to the Administrator under theprovisions of this chapter against the subcontractor as employer are equallyavailable against the contractor.

(Added to NRS by 1973, 1781; A 1993, 1849)

NRS 612.690 Liabilityof assignee, receiver, trustee and others selling property of employing unit:Notice to Division.

1. Every assignee, receiver, trustee in bankruptcy,liquidator, Administrator, executor, sheriff, constable or any other person whosells substantially all of:

(a) The business;

(b) The stock of goods;

(c) The furniture or fixtures;

(d) The machinery and equipment; or

(e) The goodwill,

of anyemploying unit shall, not less than 5 days before the date of the sale, notifythe Division of the name and address of the person conducting the sale and thedate, place and the terms of the sale, and provide the Division with adescription of the property to be sold.

2. Any assignee, receiver, trustee in bankruptcy,liquidator, Administrator, executor, sheriff, constable or any other person whofails to observe the requirements of this section is personally responsible forall loss in contribution, interest or forfeit attributable to such failure tonotify the Division as herein provided.

[Part 14.3:129:1937; added 1941, 412; A 1949, 257;1943 NCL 2825.14c](NRS A 1993, 1850)

NRS 612.695 Liabilityof employer and purchaser upon sale of assets and quitting business.

1. Any employer who, outside the usual course of hisbusiness, sells substantially all or any one of the classes of assetsenumerated in subsection 1 of NRS 612.690and quits business, shall within 10 days after the sale file such reports asthe Administrator may prescribe and pay the contributions, interest or forfeitsrequired by this chapter with respect to wages for employment to the date ofthe sale.

2. The purchaser shall withhold sufficient of thepurchase money to cover the amount of all contributions and forfeits due andunpaid until such time as the seller produces a receipt from the Administratorshowing that the contributions and forfeits have been paid or a certificateshowing that no contributions or forfeits are due.

3. If the seller fails, within the 10-day period, toproduce the receipt or certificate, the purchaser shall pay the sum so withheldto the Administrator upon demand.

4. If the purchaser fails to withhold purchase moneyas provided in subsection 2 and the contributions, interest and forfeits arenot paid within the 10 days specified in this section, the purchaser ispersonally liable for the payment of the contributions and forfeits accrued andunpaid on account of the operation of the business by the former owner.

[Part 14.3:129:1937; added 1941, 412; A 1949, 257;1943 NCL 2825.14c](NRS A 1993, 1850)

PROTECTION OF RIGHTS AND BENEFITS

NRS 612.700 Waiverof rights void.

1. Any agreement by a person to waive, release orcommute his rights to benefits or any other rights under this chapter is void,except an agreement made voluntarily with a state or local agency to withholdmoney from the benefits to pay support for a child.

2. Any agreement by any person in the employ of anyother person or concern to pay all or any portion of an employerscontributions, required under this chapter from the employer is void.

3. No employer may directly or indirectly make,require or accept any deduction from wages to finance the employerscontributions required from him, or require or accept any waiver of any rightunder this chapter by any person in his employ.

4. Any employer or officer or agent of an employer whoviolates any provision of this section is guilty of a misdemeanor.

[Part 15:129:1937; A 1939, 115; 1941, 412; 1949, 257;1943 NCL 2825.15](NRS A 1967, 629; 1983, 868)

NRS 612.705 Limitationof fees; unlawful solicitation; attorneys fees.

1. No person claiming benefits may be charged fees ofany kind in any proceeding under this chapter by the Board of Review, theAdministrator, or its or his representatives, or by any court or officerthereof.

2. Any person claiming benefits in any proceedingbefore the Administrator or the Board of Review, or his or its representatives,or a court, may be represented by counsel or other duly authorized agent, butno such counsel or agents may either charge or receive for such services morethan an amount approved by the Board of Review.

3. Any person, firm or corporation who exacts orreceives any remuneration or gratuity for any services rendered on behalf of aclaimant except as allowed by this section and in an amount approved by theBoard of Review is guilty of a misdemeanor.

4. Any person, firm or corporation who solicits thebusiness of appearing on behalf of a claimant or who makes it a business tosolicit employment for another in connection with any claim for benefits underthis chapter is guilty of a misdemeanor.

[Part 15:129:1937; A 1939, 115; 1941, 412; 1949, 257;1943 NCL 2825.15](NRS A 1967, 629; 1993, 1851)

NRS 612.710 Assignmentof benefits void; exemption from execution and attachment. Except as otherwise provided in NRS 31A.150:

1. Any assignment, pledge or encumbrance of any rightto benefits which are or may become due or payable under this chapter is void,except for a voluntary assignment of benefits to satisfy an obligation to paysupport for a child.

2. Benefits are exempt from levy, execution,attachment, or any other remedy provided for the collection of debt. Benefitsreceived by any person, if they are not mingled with other money of therecipient, are exempt from any remedy for the collection of all debts, exceptdebts incurred for necessaries furnished to the person or his spouse ordependents during the time when the person was unemployed.

3. Any other waiver of any exemption provided for inthis section is void.

[Part 15:129:1937; A 1939, 115; 1941, 412; 1949, 257;1943 NCL 2825.15](NRS A 1983, 869, 1880; 1985, 1434)

PENALTIES

NRS 612.715 Falsestatement or failure to disclose material fact to obtain or increase benefit. Whoever makes a false statement or representation knowingit to be false, or knowingly fails to disclose a material fact, to obtain orincrease any benefit or other payment under this chapter, either for himself orfor any other person, is guilty of a misdemeanor.

[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257;1955, 698](NRS A 1967, 630)

NRS 612.717 Falsestatement or failure to disclose material fact concerning termination ofemployment. If the Administrator finds that anyemployer or any employee, officer or agent of any employer has willfully made afalse statement or representation or has willfully failed to report a materialfact concerning the termination of a claimants employment, he shall make adetermination thereon, charging the employers reserve account not less thantwo nor more than sixteen times the weekly benefit amount of the claimant. TheAdministrator shall give notice to the employer of a determination under thissection. Appeals may be taken from the determination in the same manner asappeals from determinations on benefit claims.

(Added to NRS by 1975, 1006; A 1993, 1851)

NRS 612.720 Conspiracyto obtain or increase benefit; series of false statements to obtain or increasebenefit. Whenever two or more persons shallconspire to obtain or increase any benefit or other payment under this chapterby a false statement or representation knowing it to be false, or by knowinglyfailing to disclose a material fact, or whenever any person makes a series of falsestatements or representations knowing them to be false, to obtain or increasebenefit payments under this chapter over a period of more than 1 week, everysuch person is guilty of a gross misdemeanor.

[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257;1955, 698](NRS A 1967, 630)

NRS 612.725 Falsestatement or failure to disclose material fact to obtain or increase benefitunder federal law or law of another state. Anyperson residing in this State who claims benefits under any agreement existingbetween the Division and some other state or the Federal Government, whowillfully makes a false statement or representation or knowingly fails todisclose a material fact to obtain or increase benefits under the provisions ofthe unemployment law of any other state or the Federal Government is guilty ofa misdemeanor.

[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257;1955, 698](NRS A 1967, 630; 1993, 1851)

NRS 612.730 Falsestatement or failure to disclose material facts by employer to prevent orreduce payment of benefits; willful failure or refusal to pay contributions ormake reports; plan or scheme to avoid application of or reduce payment requiredby chapter.

1. Any employing unit or any officer or agent of anemploying unit or any other person who makes a false statement orrepresentation knowing it to be false, or who knowingly fails to disclose amaterial fact, to prevent or reduce the payment of benefits to any naturalperson entitled thereto, or who willfully fails or refuses to make any suchcontributions or other payment or to furnish any reports required by thischapter, or to produce or permit the inspection or copying of records asrequired by this chapter, is guilty of a misdemeanor.

2. Any employing unit, or any officer or agent of anemploying unit or any other person who knowingly:

(a) Attempts to use a plan or scheme to avoid becomingor remaining subject to the provisions of this chapter or to reduce anycontribution or other payment required pursuant to the provisions of thischapter; or

(b) Advises an employing unit to use a plan or schemeto avoid becoming or remaining subject to the provisions of this chapter or toreduce any contribution or other payment required pursuant to the provisions ofthis chapter,

is guilty ofa category C felony and shall be punished as provided in NRS 193.130.

[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257;1955, 698](NRS A 1967, 630; 2005, 454)

NRS 612.732 Transferor acquisition of business to obtain lower contribution rate; activity ofemployer to obtain more favorable contribution rate; advising another person toviolate provisions of chapter.

1. The Administrator shall adopt regulationsestablishing procedures to identify:

(a) Transactions in which the transfer or acquisitionof a business entity is for the sole or primary purpose of obtaining a lowerunemployment insurance contribution rate; and

(b) Common ownership, management or control between twoor more business entities, including, without limitation, through the movementof workforce between such business entities.

2. If, for any rate year, the Administrator determinesthat an employer has, through deliberate ignorance, reckless disregard, intentto evade, fraud, misrepresentation or willful nondisclosure, obtained orattempted to obtain a more favorable rate of contribution, the Administratorshall assign to the employer the maximum contribution rate plus 2 percent foreach applicable rate year, the current rate year and the subsequent rate year.In addition to any penalty imposed pursuant to NRS 612.730, the Administrator shall imposeon the employer a civil penalty of the greater of:

(a) Five thousand dollars; or

(b) Ten percent of the total amount of any resultingunderreporting of contributions and any other penalties and interest imposed.

3. If the Administrator determines that a person orbusiness entity knowingly advised another person or business entity to violateor attempt to violate any provision of this chapter, in addition to any penaltyimposed pursuant to NRS 612.730, theAdministrator shall impose on such person or business entity a civil penalty ofthe greater of:

(a) Five thousand dollars; or

(b) Ten percent of the total amount of any resultingunderreporting of contributions and any other penalties and interest imposed.

4. All money collected pursuant to the provisions ofthis section must be deposited in the Unemployment Compensation Fund.

5. The exemption provided for in paragraph (a) ofsubsection 4 of NRS 612.606 does notapply to an employer whose assigned contribution rate is 5.4 percent or higherpursuant to the provisions of subsection 2.

6. As used in this section:

(a) Business entity means a partnership, corporation,association, limited-liability entity, Indian tribe or any other legal entity.

(b) Knowingly means having actual knowledge of oracting with deliberate ignorance or reckless disregard of the law.

(Added to NRS by 2005, 444)

NRS 612.735 Violationsof chapter, rules, regulations and orders. Anyperson who shall willfully violate any provision of this chapter or any order,rule or regulation thereunder, the violation of which is made unlawful or theobservance of which is required under the terms of this chapter, and for whicha penalty is neither prescribed herein nor provided by any other applicablestatute, is guilty of a misdemeanor.

[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257;1955, 698](NRS A 1967, 631)

NRS 612.740 Forfeitsand interest.

1. Any employing unit or any officer or agent of anyemploying unit or any other person who fails to submit such reports as areprescribed and required by the Administrator within the time prescribed by theAdministrator shall pay a forfeit of $5 for each such report.

2. Any employing unit or any officer or agent of anyemploying unit or any other person who fails to submit any report of wageswithin 10 days following the expiration of the time prescribed by theAdministrator for filing the report shall, in addition to the $5 forfeitspecified in subsection 1, pay interest upon the wages subject to contributionsinvolved in the report of one-tenth of 1 percent for each month or portion ofeach month thereafter until the report has been filed, except that when itappears to the satisfaction of the Administrator that the failure to filereports within the time prescribed was due to circumstances over which theemploying unit, its officers or agent had no control, then the Administratormay, in his discretion, waive the collection of all or any portion of suchforfeit or interest.

3. Forfeits and interest as provided in this sectionmust be paid into the Employment Security Fund.

[Part 16:129:1937; A 1941, 412; 1945, 299; 1949, 257;1955, 698](NRS A 1993, 1851)

MISCELLANEOUS PROVISIONS

NRS 612.745 Representationin court.

1. In any civil action to enforce the provisions ofthis chapter the Administrator, the Board of Review and the State may berepresented by:

(a) Any qualified attorney who is employed by theAdministrator and is designated by him for the purpose;

(b) The Attorney General, at the Administratorsrequest; or

(c) The district attorney of the proper county.

2. All criminal actions for violation of anyprovisions of this chapter, or of any rules or regulations issued pursuantthereto, must be prosecuted by the Attorney General or by the district attorneyof any county in which the employer has a place of business or the violatorresides.

[17:129:1937; A 1939, 115; 1949, 257; 1943 NCL 2825.17](NRS A 1993, 1852)

NRS 612.750 Reciprocalarrangements by Administrator.

1. The Administrator is authorized to make suchinvestigations, secure and transmit such information, make available suchservices and facilities, and exercise such of the other powers made availableto him with respect to the administration of this chapter as he deems necessaryor appropriate to facilitate the administration of another state or federalunemployment compensation or public employment service law, and, in likemanner, to accept and utilize information, services and facilities madeavailable to this State by the agency charged with the administration of anysuch other unemployment compensation or public employment service law.

2. To the extent permissible under the laws andConstitution of the United States, the Administrator is authorized to enterinto or cooperate in arrangements whereby facilities and services provided forunder this chapter and facilities and services provided under the unemploymentcompensation law of any foreign government may be utilized for the taking ofclaims and the payment of benefits under the unemployment compensation law ofthis State or under a similar law of such government.

[18.1:129:1937; added 1941, 412; A 1949, 257; 1943NCL 2825.18a](NRS A 1993, 1852)

NRS 612.752 Divisionauthorized to participate in Job Training Partnership Act. Repealed. (See chapter 129, Statutes of Nevada 2005,at page 454.)

 

NRS 612.755 Powerof Legislature to amend or repeal chapter reserved.

1. The Legislature reserves the right to amend orrepeal all or any part of this chapter at any time. There shall be no vestedprivate right of any kind against such amendment or repeal.

2. All the rights, privileges or immunities conferredby this chapter, or by acts done pursuant thereto, shall exist subject to thepower of the Legislature to amend or repeal this chapter at any time.

[20:129:1937; 1931 NCL 2825.20]

NRS 612.760 Conditionsunder which chapter becomes inoperative; refund of unobligated money. If the tax imposed by Title IX of the Social Security Actor any amendments thereto, or any other federal tax against which contributionsunder this chapter may be credited for any cause becomes inoperative, theprovisions of this chapter, by virtue of that fact, likewise becomeinoperative, and any unobligated money in the Unemployment Compensation Fund orreturned by the Secretary of the Treasury because the Social Security Act isinoperative must be refunded to the contributors proportionately to theirunexpended contributions, under the regulations of the Administrator.

[21 1/2:129:1937; renumbered 21.1:129:1937 and A1949, 257; 1943 NCL 2825.21.1](NRS A 1993, 1853)

 

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