NV SB418

Establishes specific notification and payment procedures for collecting delinquent retirement contributions (more than 90 days overdue) based on employer type: State Board of Examiners for executive branch agencies, Office of Court Administrator for judicial branch, Director of Legislative Counsel Bureau for legislative branch, Department of Taxation for local governments, and Superintendent of Public Instruction for school districts and charter schools

Removes delinquent payroll reports from the collection procedure, limiting it to delinquent contribution payments only

Designates funding sources for delinquent payments: Reserve for Statutory Contingency Account for executive branch, Contingency Account for judicial branch, Legislative Fund for legislative branch, and withholding from state distributions for local governments and schools

Authorizes the Superintendent of Public Instruction to deduct delinquent retirement contribution amounts from monthly apportionments to school districts, charter schools, and university schools for profoundly gifted pupils

Effective upon passage and approval