NRS 612.609: Disbursement of delinquent payments by employers.

Collection of money from an employer delinquent in making contributions or payments pursuant to the provisions of this chapter must first be applied to pay the employer’s delinquent contributions to the Unemployment Compensation Fund, then applied to pay the employer’s delinquent payments to the Unemployment Compensation Administration Fund and finally to pay any penalty and interest imposed pursuant to the provisions of this chapter.