NRS612.7106. Notice to employer to withhold income; contents; notice may be issued electronically.

      1.  The Administrator shall mail, by first-class mail, a notice to withhold income pursuant to NRS 612.7102 to each employer of the person who is subject to the withholding.

      2.  If an employer does not begin to withhold income from the person in accordance with NRS 612.7108 after receiving the notice to withhold income that was mailed pursuant to subsection 1, the Administrator shall, by certified mail, return receipt requested, mail to the employer another notice to withhold income.

      3.  A notice to withhold income pursuant to NRS 612.7102 may be issued electronically and must:

      (a) Contain the social security number of the person;

      (b) Specify the total amount to be withheld from the income of the person, including any interest, penalties or assessments accrued pursuant to the provisions of this chapter;

      (c) Describe the limitation for withholding income prescribed in NRS 31.295;

      (d) Describe the prohibition against terminating the employment of a person because of withholding and the penalties for wrongfully refusing to withhold in accordance with the notice to withhold income; and

      (e) Explain the duties of an employer upon the receipt of the notice to withhold income.

      (Added to NRS by 2013, 1963)