.042 Money to provide compensation held in trust; conditions when trust money to be deposited in Fund. 1. The chief executive officer of any successor organization to the State Industrial Insurance System shall continue to hold in trust any money paid to the System for the purpose of providing compensation for industrial accidents and occupational diseases and administrative expenses incidental thereto. The successor organization shall use that money only for the purpose for which it was paid. 2. If any successor organization to the State Industrial Insurance System ceases to provide industrial insurance in this State, all money held in trust pursuant to subsection 1 must be delivered to the Commissioner on a date that ensures that all benefits will be paid to qualified claimants under policies of industrial insurance previously issued by the State Industrial Insurance System or the successor organization. The Commissioner shall deposit the money delivered to him pursuant to this subsection in the State Insurance Fund. (Added to NRS by 1999, 1762)—(Substituted in revision for NRS 616B.0865) NRS 616B.044 Authority of successor organization to take credit for reinsurance. 1. Any successor organization to the State Industrial Insurance System may take as credit as an asset or as a deduction from liability on account of reinsurance for reinsurance ceded to an assuming alien insurer with security based on discounted reserves for losses that were maintained by the System for accounting periods beginning before July 1, 1995, at a rate not to exceed 6 percent. 2. As used in this section, “alien insurer” has the meaning ascribed to it in NRS 679A.090. (Added to NRS by 1999, 1763)—(Substituted in revision for NRS 616B.0867) NRS 616B.046 Disposition of money in Fund on repeal of statutes relating to workers’ compensation. If chapters 616A to 616D, inclusive, of NRS shall hereafter be repealed, all moneys which are in the State Insurance Fund at the time of the repeal shall be subject to such disposition as may be provided by the Legislature, and in default of such legislative provisions distribution thereof shall be in accordance with the justice of the matter, due regard being had to obligations of compensation incurred and existing. [98:168:1947; 1943 NCL § 2680.98]—(NRS A 1973, 604)—(Substituted in revision for NRS 616B.101) PAYMENT AND COLLECTION OF PREMIUMS NRS 616B.215 Appeal by principal contractor from denial of final certificate of coverage for project; appeal by employer from determination regarding vocational rehabilitation of injured employee. 1. Except as otherwise provided in subsection 2: (a) A principal contractor or an owner of property acting as a principal contractor aggrieved by a letter issued pursuant to NRS 616B.645; or (b) An employer aggrieved by a determination made pursuant to NRS 616C.585, may appeal from the letter or determination by filing a notice of appeal with the Administrator within 30 days after the date of the letter or determination. 2. An employer shall not seek to remove costs that have been charged to his account by appealing to the Administrator any issue that relates to a claim for compensation if the issue was raised or could have been raised before a hearing officer or an appeals officer pursuant to NRS 616C.315 or 616C.345. 3. The decision of the Administrator is the final and binding administrative determination of an appeal filed pursuant to this section, and the whole record consists of all evidence taken at the hearing before the Administrator and any findings based thereon. (Added to NRS by 1983, 355; A 1987, 450; 1993, 719; 1995, 2024; 1997, 1431; 1999, 444) NRS 616B.222 Determination of total amount paid to employees for services performed during policy year. To determine the total amount paid to employees for services performed, the maximum amount paid to any one employee during a policy year shall be deemed to be $36,000. (Added to NRS by 1995, 2002, A 1999, 1715; 2001, 2449) NRS 616B.224 Periodic report of payroll and reported tips; periodic payment of premiums; effect of failure to submit information or premiums; collection of premiums by insurer. 1. Every private or public employer who is not a self-insured employer or a member of an association of self-insured public or private employers shall, at intervals and on or before dates established by his insurer, furnish the insurer with: (a) A true and accurate payroll showing: (1) The total amount paid to employees for services performed; (2) The amount of tips reported to him by every employee pursuant to 26 U.S.C. § 6053(a) whose tips in cash totaled $20 or more; and (3) A segregation of employment in accordance with the requirements of the Commissioner; and (b) Any premium due pursuant to the terms of the policy of industrial insurance. The payroll reports and any premium may be furnished to the insurer on different dates, as established by the insurer. 2. The failure of any employer to comply with the provisions of this section operates as a rejection of chapters 616A to 616D, inclusive, and chapter 617 of NRS. The insurer shall, within the period specified in subsection 2 of NRS 616B.461, notify the Administrator of each such rejection by notifying the Administrator of its cancellation or decision not to renew the policy of that employer. 3. The insurer shall notify any employer or his representative by first-class mail of any failure on his part to comply with the provisions of this section. The notice or its omission does not modify or waive the requirements or effective rejection of chapters 616A to 616D, inclusive, and chapter 617 of NRS as otherwise provided in those chapters. 4. To the extent permitted by federal law, the insurer shall vigorously pursue the collection of premiums that are due under the provisions of chapters 616A to 616D, inclusive, and chapter 617 of NRS even if an employer’s debts have been discharged in a bankruptcy proceeding. [Part 77:168:1947; A 1951, 51, 485; 1953, 8]—(NRS A 1957, 34; 1969, 95, 762; 1975, 620; 1979, 1048; 1981, 713, 1474; 1983, 357; 1985, 1444; 1987, 922; 1991, 2410, 2441; 1993, 42, 43, 45, 720, 721, 802, 2457; 1995, 2025, 2141, 2168; 1997, 595, 596, 602, 1431; 1999, 212, 444, 1718, 1736, 1767; 2001, 802) NRS 616B.227 Submission and retention of reports concerning tips received by employees; payment of premiums for tips; calculation of compensation; notification of employees to report tips. 1. Except as otherwise provided in subsection 2, an employer shall: (a) Make a copy of each report that an employee files with the employer pursuant to 26 U.S.C. § 6053(a) to report the amount of his tips to the United States Internal Revenue Service; and (b) Submit the copy to his private carrier upon request and retain another copy for his records or, if the employer is self-insured or a member of an association of self-insured public or private employers, retain the copy for his records. 2. An employer who maintains his records concerning payroll by a computerized program or process that can produce a report on all employees which indicates: (a) The amount of tips reported by each employee pursuant to 26 U.S.C. § 6053(a); or (b) The amount of tips allocated to each employee pursuant to a formula applied by the employer, whether by agreement of the employees or by imposition of the employer, may satisfy the requirements of subsection 1 by submitting a copy of the report to his private carrier and maintaining another copy of the report for his records. 3. An employer who is not self-insured or a member of an association of self-insured public or private employers shall pay the private carrier the premiums for the reported tips at the same rate as he pays on regular wages. 4. The private carrier, self-insured e

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