1. In addition to any restrictions imposed pursuant to NRS 422.065 and 422A.085, benefits are not payable on the basis of services performed by an alien unless, at the time the services were performed, the alien was:

(a) Lawfully admitted for permanent residence in the United States;

(b) Lawfully present in the United States for the purpose of performing the services; or

(c) Otherwise permanently residing in the United States under color of law, including an alien who was lawfully present in the United States pursuant to section 207, 208 or 212(d)(5) of the Immigration and Nationality Act.

2. Any data or information required of persons applying for benefits to determine whether benefits are not payable to them because of their alien status must be uniformly required from all applicants for benefits.

3. In the case of any person whose application for benefits would otherwise be approved, a determination that benefits to that person are not payable because of his or her alien status may not be made except upon a preponderance of the evidence.

4. Any modification of any condition or any effective date for the denial of benefits based on services performed by an alien under the provisions of 26 U.S.C. § 3304(a)(14) which must be made by this State as a condition for full tax credit against the tax imposed by the Unemployment Compensation Amendments of 1976 (P.L. 94-566) must be adopted by regulation of the Administrator.

(Added to NRS by 1977, 836; A 1991, 256; 1993, 1825; 1997, 2346; 2005, 22nd Special Session, 63)