Nev. Rev. Stat. § 353C.172
Not earlier than 15 days after sending the notice required pursuant to subsection 2 of NRS 353C.171, if the State Controller intends to require each employer of a person to withhold income from the person’s wages and pay it over to the State Controller in accordance with the provisions of NRS 353C.171 to 353C.179, inclusive, the State Controller must provide to the person who is subject to the withholding of income a notice, sent by certified mail to the person’s last known address:
(Added to NRS by 2015, 130)