Nevada § 354.665 - Delinquent documents: Notification; explanation to Committee on Local Government Finance; withholding of payments

§ 354.665. Delinquent documents: Notification; explanation to Committee on Local Government Finance; withholding of payments

1. If a local government does not file a statement, report or other document as required

by the provisions of NRS 350.013 , 354.5945 , 354.6015 , 354.6025 , 354.624 , 354.6245 or 387.303 within 15 days after the day on which it was due, the Executive Director shall notify

the governing body of the local government in writing that the report is delinquent. The notification must be noted in the minutes of the first meeting of the governing

body following transmittal of the notification. 2. If the required report is not received by the Department within 45 days after the

day on which the report was due, the Executive Director shall notify the governing

body that the presence of a representative of the governing body is required at the

next practicable scheduled meeting of the Committee to explain the reason that the

report has not been filed. The notice must be transmitted to the governing body not less than 5 days before

the date on which the meeting will be held. 3. If an explanation satisfactory to the Committee is not provided at the meeting

as requested in the notice and an arrangement is not made for the submission of the

report, the Committee may instruct the Executive Director to request that the State

Treasurer withhold from the local government the next distribution from the Local

Government Tax Distribution Account, if the local government is otherwise entitled

to receive such a distribution, the local school support tax if the local government

is a school district or any other property taxes, taxes on the net proceeds of minerals

or grants to which the local government may otherwise be entitled as a distribution

from the State. Upon receipt of such a request, the State Treasurer shall withhold the payment and

all future payments until the State Treasurer is notified by the Executive Director

that the report has been received by the Department, except that the State Treasurer

shall not withhold any payment necessary for the local government to make a timely

payment that is due and owing to a holder.