Nevada Code § 227.130

Withholding for federal income taxes; warrant; Agency Fund for the Payroll of the State
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1. The State Controller shall withhold
from each claimants pay the amounts specified in the revenue act of the United
States and such amounts as may be further specified by additional enactments of
Congress. The State Controller shall prepare a warrant for payment of the
amount withheld and shall transmit the warrant to the State Treasurer. The
State Treasurer shall transmit the warrant in the time and manner required by
the Internal Revenue Service of the Department of the Treasury.
2. All transactions relating to the paying
of the salaries of employees and related payroll costs which are handled by the
State Controller must be accounted for in the Agency Fund for the Payroll of
the State, which is hereby created.

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