Nevada Code § 104.9340

Effectiveness of right of recoupment or setoff against deposit account
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1. Except
as otherwise provided in subsection 3, a bank with which a deposit account is
maintained may exercise any right of recoupment or setoff against a secured
party that holds a security interest in the deposit account.
2. Except
as otherwise provided in subsection 3, the application of this article to a
security interest in a deposit account does not affect a right of recoupment or
setoff of the secured party as to a deposit account maintained with the secured
party.
3. The exercise by a bank of a setoff
against a deposit account is ineffective against a secured party that holds a
security interest in the deposit account which is perfected by control under
paragraph (c) of subsection 1 of NRS
104.9104 , if the setoff is based on a claim against the debtor.

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