[Rev. 11/21/2013 11:02:56 AM--2013]

CHAPTER 360A - ADMINISTRATION OF CERTAIN TAXES AND FEES ON FUELS

GENERAL PROVISIONS

NRS 360A.010        “Department” defined.

NRS 360A.020        Adoption of regulations by Department.

RIGHTS OF TAXPAYERS

NRS 360A.032        Citation of NRS 360A.034.

NRS 360A.034        Taxpayers’ Bill of Rights for Taxes on Fuels.

NRS 360A.036        Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Fuels.

PAYMENT OF TAXES AND FEES

NRS 360A.040        Submission of dishonored method of payment.

NRS 360A.050        Extension of time for payment: Interest on amount due.

NRS 360A.060        Penalty for failure to pay within required time.

NRS 360A.070        Waiver or reduction of interest or penalty.

NRS 360A.080        Agreement for payment of delinquent taxes, fees, interest or penalties; regulations of Department.

NRS 360A.090        Priority of right to receive payments in satisfaction of amounts due.

DETERMINATION OF DEFICIENT PAYMENT

NRS 360A.100        Determination of amount due by Department; imposition of penalty and interest.

NRS 360A.110        Offsetting of overpayments.

NRS 360A.120        Penalty for deficiency resulting from negligence or intentional disregard of statute or regulation.

NRS 360A.130        Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.

NRS 360A.140        Notice of determination required; method and effect of service.

NRS 360A.150        Time for provision of notice of determination; service by electronic mail.

NRS 360A.160        Redetermination: Filing of petition with Department.

NRS 360A.170        Redetermination: Contents of petition; payment of uncontested amount; supportive evidence.

NRS 360A.180        Redetermination: Consideration by Department; administrative hearing; appeal.

NRS 360A.190        Redetermination: Authority of Department to change determined amount.

NRS 360A.200        Redetermination: Finality of order by officer of Department.

NRS 360A.210        Redetermination: Prerequisites to judicial review of final order; credit or refund.

NRS 360A.220        Time for payment of determined amount; penalty for delinquency in payment.

DETERMINATION OF JEOPARDIZED TAXES AND FEES

NRS 360A.230        Notice of determination by Department.

NRS 360A.240        Time for payment of amount specified; finality of determination; penalty for delinquent payment.

NRS 360A.250        Petition for redetermination; deposit of security.

PROCEDURES FOR COLLECTION AND ENFORCEMENT

Action for Collection

NRS 360A.260        Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency.

 

Summary Judgment for Amount Due

NRS 360A.270        Application for entry of judgment: Authority of Department; certificate of delinquency.

NRS 360A.280        Entry of judgment; service of copy of judgment, application and certificate.

NRS 360A.290        Execution: Issuance; sales.

NRS 360A.300        Recordation of abstract or copy of judgment; effect and duration of resulting lien.

NRS 360A.310        Extension of lien.

NRS 360A.320        Remedies supplemental; additional requirements unimpaired.

 

Liens

NRS 360A.330        Recordation of certificate of delinquency; effect, duration and extension of resulting lien.

NRS 360A.340        Release or subordination of lien by Department; effect of certificate for release or subordination.

 

Warrant for Collection

NRS 360A.350        Issuance; effect; levy and sale.

NRS 360A.360        Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses.

 

Miscellaneous Procedures

NRS 360A.365        Order to lock and seal business: Grounds for issuance; service; enforcement.

NRS 360A.370        Notice of delinquency and demand to transmit certain assets: Issuance and effect.

NRS 360A.380        Limitation on withholding or transmitting assets.

NRS 360A.390        Successor or assignee of liable person: Obligation to withhold amount due; liability for failure to withhold sufficient amount; release.

NRS 360A.400        Seizure and sale of property by Department.

NRS 360A.410        Adoption of regulations regarding claim by nonliable person of ownership interest in property transmitted to or seized by Department.

NRS 360A.420        Sale of seized property: Service and contents of notice.

NRS 360A.430        Sale of seized property: Procedure.

NRS 360A.440        Sale of seized property: Disposition of excess proceeds.

_________

_________

 

GENERAL PROVISIONS

      NRS 360A.010  “Department” defined.  As used in this chapter, “Department” means the Department of Motor Vehicles.

      (Added to NRS by 1999, 990; A 2001, 2641)

      NRS 360A.020  Adoption of regulations by Department.  The Department shall adopt:

      1.  Such regulations as are necessary to carry out the provisions of this chapter.

      2.  Regulations providing for:

      (a) The electronic submission of returns to the Department; and

      (b) The payment to the Department of any amount required to be paid pursuant to this chapter or chapter 365, 366 or 373 of NRS, or NRS 590.120 or 590.840 through the use of credit cards, debit cards and electronic transfers of money.

      (Added to NRS by 1999, 990; A 2003, 20th Special Session, 19)

RIGHTS OF TAXPAYERS

      NRS 360A.032  Citation of NRS 360A.034.  NRS 360A.034 may be cited as the Taxpayers’ Bill of Rights for Taxes on Fuels.

      (Added to NRS by 2005, 22nd Special Session, 130)

      NRS 360A.034  Taxpayers’ Bill of Rights for Taxes on Fuels.

      1.  The Legislature hereby declares that each taxpayer has the right:

      (a) To be treated by officers and employees of the Department with courtesy, fairness, uniformity, consistency and common sense.

      (b) To a prompt response from the Department to each communication from the taxpayer.

      (c) To provide the minimum documentation and other information as may reasonably be required by the Department to carry out its duties.

      (d) To written explanations of common errors, oversights and violations that taxpayers experience and instructions on how to avoid such problems.

      (e) To be notified, in writing, by the Department whenever its officer, employee or agent determines that the taxpayer is entitled to an exemption or has been taxed or assessed more than is required by law.

      (f) To written instructions indicating how the taxpayer may petition for:

             (1) An adjustment of an assessment;

             (2) A refund or credit for overpayment of taxes, interest or penalties; or

             (3) A reduction in or the release of a bond or other form of security required to be furnished pursuant to the provisions of chapters 365 and 366 of NRS.

      (g) To recover an overpayment of taxes promptly upon the final determination of such an overpayment.

      (h) To obtain specific advice from the Department concerning the taxes imposed pursuant to chapters 365, 366 and 373 of NRS.

      (i) In any meeting with the Department, including an audit, conference, interview or hearing:

             (1) To an explanation by an officer, agent or employee of the Department that describes the procedures to be followed and the taxpayer’s rights thereunder;

             (2) To be represented by himself or herself or anyone who is otherwise authorized by law to represent the taxpayer before the Department;

             (3) To make an audio recording using the taxpayer’s own equipment and at the taxpayer’s own expense; and

             (4) To receive a copy of any document or audio recording made by or in the possession of the Department relating to the determination or collection of any tax for which the taxpayer is assessed, upon payment of the actual cost to the Department of making the copy.

      (j) To a full explanation of the authority of the Department to assess a tax or to collect delinquent taxes, including the procedures and notices for review and appeal that are required for the protection of the taxpayer. An explanation which meets the requirements of this section must also be included with each notice to a taxpayer that an audit will be conducted by the Department.

      (k) To the immediate release of any lien which the Department has placed on real or personal property for the nonpayment of any tax when:

             (1) The tax is paid;

             (2) The period of limitation for collecting the tax expires;

             (3) The lien is the result of an error by the Department;

             (4) The Department determines that the taxes, interest and penalties are secured sufficiently by a lien on other property;

             (5) The release or subordination of the lien will not jeopardize the collection of the taxes, interest and penalties;

             (6) The release of the lien will facilitate the collection of the taxes, interest and penalties; or

             (7) The Department determines that the lien is creating an economic hardship.

      (l) To the release or reduction of a bond or other form of security required to be furnished pursuant to the provisions of chapters 365 and 366 of NRS by the Department in accordance with applicable statutes and regulations.

      (m) To be free from harassment and intimidation by an officer, agent or employee of the Department for any reason.

      (n) To have statutes imposing taxes and any regulations adopted pursuant thereto construed in favor of the taxpayer if those statutes or regulations are of doubtful validity or effect, unless there is a specific statutory provision that is applicable.

      2.  The provisions of chapters 365, 366 and 373 of NRS governing the administration and collection of taxes by the Department must not be construed in such a manner as to interfere or conflict with the provisions of this section or any applicable regulations.

      3.  The provisions of this section apply to all taxes administered and collected by the Department pursuant to the provisions of chapters 365, 366 and 373 of NRS and any regulations adopted by the Department relating thereto.

      (Added to NRS by 2005, 22nd Special Session, 130)

      NRS 360A.036  Preparation and distribution of pamphlet regarding Taxpayers’ Bill of Rights for Taxes on Fuels.  The Director of the Department shall cause:

      1.  To be prepared in simple nontechnical terms a pamphlet setting forth the Taxpayers’ Bill of Rights for Taxes on Fuels and a description of the regulations relating thereto adopted by the Department pursuant to NRS 360A.020.

      2.  A copy of the pamphlet to be:

      (a) Posted on an Internet website maintained by the Department;

      (b) Made available to any person upon request at the offices of the Department and the Department of Taxation, and public libraries in each county of this State; and

      (c) Distributed with each notice to a taxpayer that an audit will be conducted by the Department.

      (Added to NRS by 2005, 22nd Special Session, 132)

PAYMENT OF TAXES AND FEES

      NRS 360A.040  Submission of dishonored method of payment.

      1.  If a check or other method of payment submitted to the Department for payment of any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 is returned to the Department or otherwise dishonored upon presentation for payment, the Department:

      (a) Shall charge an additional fee in the amount established by the State Controller pursuant to NRS 353C.115 for handling the check or other method of payment; and

      (b) Except as otherwise provided in NRS 353.1467, may require that any future payments be made by cashier’s check, traveler’s check, money order or cash.

      2.  If a check or other method of payment is submitted to the Department for payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 on or before the date the tax or fee is due, but is afterward returned to the Department or otherwise dishonored upon presentation for payment, the submission of the check or other method of payment shall be deemed not to constitute timely payment of the tax or fee.

      (Added to NRS by 1999, 993; A 2003, 2902; 2005, 590)

      NRS 360A.050  Extension of time for payment: Interest on amount due.  If the Department grants an extension of time for paying any amount required to be paid pursuant to chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, a person who pays the amount within the period for which the extension is granted shall pay, in addition to the amount owing, interest at the rate of 1 percent per month from the date the amount would have been due without the extension until the date of payment.

      (Added to NRS by 1999, 993; A 2003, 2902; 2007, 1570)

      NRS 360A.060  Penalty for failure to pay within required time.  Unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 to this State or a county within the time required, shall pay a penalty of not more than 10 percent of the amount of the tax or fee that is owed, as determined by the Department, in addition to the tax or fee, plus interest at the rate of 1 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of the amount should have been reported until the date of payment.

      (Added to NRS by 1999, 993)

      NRS 360A.070  Waiver or reduction of interest or penalty.

      1.  If the Director of the Department or a hearing officer designated by the Director finds that the failure of a person to make a timely return or payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 is the result of circumstances beyond the control of the person and occurred despite the exercise of ordinary care and without willful neglect, the Department may relieve the person of all or part of any interest or penalty, or both.

      2.  A person requesting relief must file with the Department a statement signed, under penalty of perjury, that sets forth the facts upon which the person bases his or her claim for relief.

      3.  The Department shall disclose, upon the request of any person:

      (a) The name of the person to whom relief was granted; and

      (b) The amount of the relief.

      (Added to NRS by 1999, 993)

      NRS 360A.080  Agreement for payment of delinquent taxes, fees, interest or penalties; regulations of Department.  The Department may:

      1.  Enter into a written agreement with a person who is required to pay the taxes or fees required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 for the payment of delinquent taxes or fees, interest or penalties imposed pursuant to those provisions.

      2.  Adopt regulations providing for:

      (a) The payment of delinquent taxes or fees, interest or penalties upon the execution of a written agreement between the Department and such a person; and

      (b) The cancellation of such an agreement if the person becomes delinquent in his or her payment of the delinquent taxes or fees, interest or penalties owed to the Department pursuant to the provisions of chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840.

      (Added to NRS by 1999, 994)

      NRS 360A.090  Priority of right to receive payments in satisfaction of amounts due.

      1.  The amounts, including interest and penalties, required to be paid by a person pursuant to chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 must be satisfied first if:

      (a) The person is insolvent;

      (b) The person makes a voluntary assignment of his or her assets;

      (c) The estate of the person in the hands of executors, administrators or heirs, before distribution, is insufficient to pay all the debts due from the deceased; or

      (d) The estate and effects of an absconding, concealed or absent person required to pay any amount by force of such a revenue act are levied upon by process of law.

      2.  This section does not give the State of Nevada a preference over:

      (a) Any recorded lien that attached before the date when the amounts required to be paid became a lien; or

      (b) Any costs of administration, funeral expenses, expenses of personal illness, family allowances or debts preferred pursuant to federal law or wages as provided in NRS 147.195.

      (Added to NRS by 1999, 996; A 2003, 2516)

DETERMINATION OF DEFICIENT PAYMENT

      NRS 360A.100  Determination of amount due by Department; imposition of penalty and interest.  Except as otherwise provided in NRS 366.395:

      1.  If a person fails to file a return or the Department is not satisfied with the return of any tax or fee required to be paid to the Department pursuant to chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, the Department may determine the amount required to be paid upon the basis of:

      (a) The facts contained in the return;

      (b) Any information that is in the possession of the Department or may come into its possession; or

      (c) Reasonable estimates of the amount.

      2.  One or more deficiency determinations may be made with respect to the amount due for one or more periods.

      3.  In making its determination of the amount required to be paid, the Department shall impose a penalty and interest on the amount of tax or fee determined to be due, calculated at the rate and in the manner set forth in NRS 360A.060.

      4.  If a business is discontinued, a determination may be made at any time thereafter within the period prescribed in NRS 360A.150 concerning liability arising out of that business, irrespective of whether the determination is issued before the due date of the liability.

      (Added to NRS by 1999, 990; A 2003, 2902)

      NRS 360A.110  Offsetting of overpayments.

      1.  Except as otherwise provided in subsection 2, in making a determination, the Department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods or against penalties and the interest on underpayments.

      2.  No interest is allowed on any overpayment that the Department determines has been made intentionally or by reason of careless reporting.

      (Added to NRS by 1999, 991; A 2007, 1570)

      NRS 360A.120  Penalty for deficiency resulting from negligence or intentional disregard of statute or regulation.  If any part of the deficiency for which a deficiency determination is made is because of negligence or intentional disregard of any applicable provision of chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, or the regulations of the Department adopted pursuant thereto, a penalty of 10 percent of the amount of the determination must be added thereto.

      (Added to NRS by 1999, 991)

      NRS 360A.130  Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.  If any part of the deficiency for which a deficiency determination is made is because of fraud or an intent to evade the payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, or the regulations of the Department adopted pursuant thereto, a penalty of 25 percent of the amount of the determination must be added thereto.

      (Added to NRS by 1999, 991)

      NRS 360A.140  Notice of determination required; method and effect of service.

      1.  The Department shall give a person against whom a determination has been made written notice of its determination.

      2.  The notice may be served personally, mailed or, pursuant to subsection 4, sent by electronic mail.

      3.  If served by mail, the notice must be addressed to the person at his or her address as it appears in the records of the Department and service is complete at the time the notice is deposited with the United States Postal Service.

      4.  The provision by a person to the Department of an electronic mail address shall be deemed an agreement for the purposes of NRS 719.220 to receive notice pursuant to this section by electronic mail. If served by electronic mail, the notice must be sent to the person at his or her electronic mail address as it appears in the records of the Department and service is complete at the time the electronic mail is sent.

      5.  Service of notice tolls any limitation for the determination of a further deficiency.

      (Added to NRS by 1999, 991; A 2011, 711)

      NRS 360A.150  Time for provision of notice of determination; service by electronic mail.

      1.  Except as otherwise provided in subsections 2, 3 and 5, each notice of a deficiency determination issued by the Department must be personally served, mailed or, pursuant to subsection 4, sent by electronic mail within 4 years after the last day of the month following the period for which the amount is proposed to be determined or within 4 years after the return is filed, whichever period expires later.

      2.  In the case of a failure to make a return or a claim for an additional amount, each notice of determination must be mailed, personally served or, pursuant to subsection 4, sent by electronic mail within 8 years after the last day of the month following the period for which the amount is proposed to be determined.

      3.  If, before the expiration of the time prescribed in this section for the service of a notice of determination, the taxpayer has signed a waiver consenting to the service of the notice after that time, the notice may be mailed, personally served or, pursuant to subsection 4, sent by electronic mail at any time before the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing if each agreement is made before the expiration of the period previously agreed upon.

      4.  The provision by a person to the Department of an electronic mail address shall be deemed an agreement for the purposes of NRS 719.220 to receive notice pursuant to this section by electronic mail. If served by electronic mail, the notice must be sent to the person at his or her electronic mail address as it appears in the records of the Department and service is complete at the time the electronic mail is sent.

      5.  This section does not apply to cases of fraud or the intentional evasion of a provision of chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, or any regulation of the Department adopted pursuant thereto.

      (Added to NRS by 1999, 991; A 2003, 2903; 2011, 711)

      NRS 360A.160  Redetermination: Filing of petition with Department.

      1.  Any person against whom a deficiency determination is made who believes that the determination is incorrect may petition the Department for a redetermination within 30 days after being served with the notice of determination.

      2.  If a petition for redetermination is not filed within the period prescribed in subsection 1, the person is deemed to have waived the right to contest the determination or recover a refund.

      3.  For good cause shown, the Department may extend the time within which a petition for redetermination must be filed. Any request for an extension of time pursuant to this subsection must be filed with the Department within 30 days after service of the notice of determination.

      (Added to NRS by 1999, 992; A 2003, 2903)

      NRS 360A.170  Redetermination: Contents of petition; payment of uncontested amount; supportive evidence.  A petition for redetermination must:

      1.  Set forth the amount of the determination that is contested and the grounds for requesting a redetermination; and

      2.  Be accompanied by:

      (a) Payment of the amount of the determination that is not contested; and

      (b) Any books and records and other evidence which support the petition.

      (Added to NRS by 1999, 992; A 2003, 2903)

      NRS 360A.180  Redetermination: Consideration by Department; administrative hearing; appeal.

      1.  If a petition for redetermination is filed within the period prescribed in NRS 360A.160, the Department shall reconsider the determination and, if the person has so requested in the petition, grant the person an administrative hearing and give the person at least 10 days’ notice of the time and place of the hearing.

      2.  Any hearing held pursuant to subsection 1 may be continued from time to time as may be necessary.

      3.  A petitioner aggrieved by the decision of the Department may appeal the decision by submitting a written request to the Department for an administrative hearing not more than 30 days after notice of the redetermination was mailed by the Department.

      (Added to NRS by 1999, 992; A 2007, 1570)

      NRS 360A.190  Redetermination: Authority of Department to change determined amount.  The Department may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the Department before or during the hearing.

      (Added to NRS by 1999, 992)

      NRS 360A.200  Redetermination: Finality of order by officer of Department.  The order entered by an officer of the Department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof.

      (Added to NRS by 1999, 992)

      NRS 360A.210  Redetermination: Prerequisites to judicial review of final order; credit or refund.

      1.  Before a person may request judicial review pursuant to NRS 233B.130 from a final order of the Department upon a petition for redetermination, the person must:

      (a) Pay the amount of the determination; or

      (b) Enter into a written agreement with the Department that establishes a later date by which the person is required to pay the amount of the determination.

      2.  If a court determines that the amount of the final order should be reduced or that the person does not owe any taxes or fees, the Department shall credit or refund any amount paid by the person that exceeds the amount owed.

      (Added to NRS by 1999, 992)

      NRS 360A.220  Time for payment of determined amount; penalty for delinquency in payment.

      1.  The amount specified as deficient in a determination made by the Department pursuant to the provisions of NRS 360A.100 to 360A.220, inclusive, is due at the time the determination becomes final.

      2.  If the amount specified as deficient in a determination is not paid when the determination becomes final and the person against whom the determination is made has not entered into a written agreement with the Department for the payment of the amount specified as deficient in the determination, the Department shall impose a penalty of 10 percent of the amount specified as deficient in the determination, exclusive of interest and penalties.

      (Added to NRS by 1999, 992)

DETERMINATION OF JEOPARDIZED TAXES AND FEES

      NRS 360A.230  Notice of determination by Department.  If the Department believes that the collection of any amount of taxes or fees due pursuant to chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 will be jeopardized by delay, the Department shall make a determination of the amount required to be collected and serve notice of the determination upon the person against whom it is made.

      (Added to NRS by 1999, 993)

      NRS 360A.240  Time for payment of amount specified; finality of determination; penalty for delinquent payment.  The amount specified in the determination must be paid within 10 days after the service of the notice of the determination unless a petition for redetermination is filed within that period. If the amount of the determination is not paid within that period and a petition for redetermination is not filed, the determination becomes final and any penalty for delinquency and interest provided for in this chapter attaches to the amount of the determination.

      (Added to NRS by 1999, 993)

      NRS 360A.250  Petition for redetermination; deposit of security.  A person against whom a determination is made pursuant to NRS 360A.230 may petition for a redetermination. The petition is subject to the requirements of NRS 360A.160 to 360A.220, inclusive, except that the petition must be made within 10 days after service of the notice of determination. A person who petitions for a redetermination must deposit with the Department within 10 days after service of the notice of determination such security as the Department determines is necessary.

      (Added to NRS by 1999, 993)

PROCEDURES FOR COLLECTION AND ENFORCEMENT

Action for Collection

      NRS 360A.260  Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency.

      1.  If a person who is delinquent in the payment of any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 has not paid the amount of a deficiency determination, the Department may bring an action in a court of this State, a court of any other state or a court of the United States to collect the delinquent or deficient amount, penalties and interest. The action must be brought not later than 3 years after the payment became delinquent or the determination became final or within 5 years after the last recording of an abstract of judgment or of a certificate constituting a lien for the tax or fee owed.

      2.  The Attorney General shall prosecute the action. The provisions of NRS and the Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings. In the action, a writ of attachment may issue. A bond or affidavit is not required before an attachment may be issued.

      3.  In the action, a certificate by the Department showing the delinquency is prima facie evidence of:

      (a) The determination of the tax or fee or the amount of the tax or fee;

      (b) The delinquency of the amounts; and

      (c) The compliance by the Department with the procedures required by law related to the computation and determination of the amounts.

      (Added to NRS by 1999, 994)

Summary Judgment for Amount Due

      NRS 360A.270  Application for entry of judgment: Authority of Department; certificate of delinquency.

      1.  If, with respect to any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, a person:

      (a) Fails to pay the tax or fee when due according to his or her return filed with the Department;

      (b) Fails to pay a deficiency determination when due; or

      (c) Defaults on a payment pursuant to a written agreement with the Department,

Ê the Department may, within 3 years after the amount is due, file in the office of the clerk of any court of competent jurisdiction an application for the entry of a summary judgment for the amount due.

      2.  The application must be accompanied by a certificate that specifies:

      (a) The amount required to be paid, including any interest and penalties due;

      (b) The name and address of the person liable for the payment, as they appear on the records of the Department;

      (c) The basis for the determination of the Department of the amount due; and

      (d) That the Department has complied with the applicable provisions of law relating to the determination of the amount required to be paid.

      3.  The application must include a request that judgment be entered against the person in the amount required to be paid, including any interest and penalties due, as set forth in the certificate.

      (Added to NRS by 1999, 994)

      NRS 360A.280  Entry of judgment; service of copy of judgment, application and certificate.  The county clerk shall, immediately upon the filing of the application and certificate pursuant to NRS 360A.270, enter a judgment for the State of Nevada against the person liable for the payment in the amount required to be paid, together with any penalties and interest due as set forth in the certificate. The Department shall serve a copy of the judgment, together with the application and the certificate, upon the person against whom the judgment is entered, by personal service or by mailing a copy to his or her last known address as it appears in the records of the Department.

      (Added to NRS by 1999, 995)

      NRS 360A.290  Execution: Issuance; sales.  Execution must issue upon the judgment upon request of the Department in the same manner as execution may issue upon other judgments, and sales must be held under the execution, as provided in chapter 21 of NRS.

      (Added to NRS by 1999, 995)

      NRS 360A.300  Recordation of abstract or copy of judgment; effect and duration of resulting lien.

      1.  An abstract of the judgment, or a copy thereof, may be recorded in the office of the county recorder of any county.

      2.  From the time of its recordation, the abstract of the judgment becomes a lien upon all real and personal property in that county which the judgment debtor owns at the time, or which he or she may afterward acquire, until the lien expires. The lien has the force, effect and priority of a judgment lien and continues for 5 years after the date of the judgment entered by the county clerk unless sooner released or otherwise discharged.

      (Added to NRS by 1999, 995)

      NRS 360A.310  Extension of lien.  The lien may, within 5 years after the date of the judgment or within 5 years after the last extension of the lien in the manner provided in this section, be extended by recording in the office of the county recorder an abstract or copy of the judgment, and from the time of that recording, the lien must be extended upon the property in that county for 5 years unless sooner released or otherwise discharged.

      (Added to NRS by 1999, 995)

      NRS 360A.320  Remedies supplemental; additional requirements unimpaired.  The remedies provided for in NRS 360A.270 to 360A.320, inclusive, are intended to supplement any other remedies provided for in this chapter or chapter 365, 366 or 373 of NRS. The provisions of NRS 360A.270 to 360A.320, inclusive, do not limit or repeal any additional requirements imposed upon the Department by statute, or otherwise by law.

      (Added to NRS by 1999, 995)

Liens

      NRS 360A.330  Recordation of certificate of delinquency; effect, duration and extension of resulting lien.

      1.  If any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 is not paid when due, the Department may, within 3 years after the date that the tax or fee became due, file for record a certificate in the office of any county recorder which states:

      (a) The amount of the tax or fee and any interest or penalties due;

      (b) The name and address of the person who is liable for the amount due as they appear on the records of the Department; and

      (c) That the Department has complied with the procedures required by law for determining the amount due.

      2.  From the time of the filing of the certificate, the amount due, including interest and penalties, constitutes a lien upon all real and personal property in the county owned by the person or acquired by the person afterwards and before the lien expires. The lien has the effect and priority of a judgment lien and continues for 5 years after the time of the filing of the certificate unless sooner released or otherwise discharged.

      3.  Within 5 years after the date of the filing of the certificate or within 5 years after the date of the last extension of the lien pursuant to this subsection, the lien may be extended by filing for record a new certificate in the office of the county recorder of any county. From the time of filing, the lien is extended to all real and personal property in the county owned by the person or acquired by the person afterwards for 5 years, unless sooner released or otherwise discharged.

      (Added to NRS by 1999, 996)

      NRS 360A.340  Release or subordination of lien by Department; effect of certificate for release or subordination.

      1.  The Department may release all or any portion of the property subject to a lien imposed by the Department or subordinate the lien to other liens and encumbrances if it determines that the amount, interest and penalties are secured sufficiently by a lien on other property or that the release or subordination of the lien will not jeopardize the collection of the amount, interest and penalties.

      2.  A certificate by the Department stating that any property has been released from the lien, or that the lien has been subordinated to other liens and encumbrances, is conclusive evidence that the property has been released or that the lien has been subordinated.

      (Added to NRS by 1999, 996)

Warrant for Collection

      NRS 360A.350  Issuance; effect; levy and sale.

      1.  The Department or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent taxes or fees required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840:

      (a) Within 3 years after the person is delinquent in the payment of the tax or fee; or

      (b) Within 5 years after the last recording of an abstract of judgment or of a certificate constituting a lien for the tax or fee.

      2.  The warrant must be directed to a sheriff or constable and has the same effect as a writ of execution.

      3.  The warrant must be levied and sale made pursuant to the warrant in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.

      (Added to NRS by 1999, 997)

      NRS 360A.360  Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses.

      1.  The Department may pay or advance to the sheriff or constable the same fees, commissions and expenses for acting upon the warrant as are provided by law for acting upon a writ of execution. The Department shall approve the fees for publication in a newspaper. Approval from a court is not required for publication.

      2.  The fees, commissions and expenses are the obligation of the person against whom the warrant is issued.

      (Added to NRS by 1999, 997)

Miscellaneous Procedures

      NRS 360A.365  Order to lock and seal business: Grounds for issuance; service; enforcement.

      1.  If a person:

      (a) Continues to engage in business in this State without a permit or license as required by chapter 365 or 366 of NRS, or after the license or permit has been suspended or revoked;

      (b) Knowingly sells at retail any fuel that is subject to taxation pursuant to chapter 365 or 366 of NRS for which the tax imposed by chapter 365 or 366 of NRS is not remitted; or

      (c) Sells or otherwise distributes dyed special fuel in violation of NRS 366.733,

Ê the Department may, after providing notice to that person, order any place of business of the person to be locked and sealed. If notice is served by mail, it must be addressed to the person at his or her address as it appears in the records of the Department.

      2.  The order to lock and seal a place of business must be delivered to the sheriff of the county in which the business is located. The sheriff shall assist in the enforcement of the order.

      (Added to NRS by 1999, 997; A 2005, 1150)—(Substituted in revision for NRS 360A.030)

      NRS 360A.370  Notice of delinquency and demand to transmit certain assets: Issuance and effect.

      1.  If a person is delinquent in the payment of any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, or if a determination has been made against the person that remains unpaid, the Department may:

      (a) Not later than 3 years after the payment became delinquent or the determination became final; or

      (b) Not later than 5 years after the last recording of an abstract of judgment or of a certificate constituting a lien for the tax or fee owed,

Ê give a notice of the delinquency and a demand to transmit personally or by registered or certified mail to any person, including, without limitation, any officer or department of this State or any political subdivision or agency of this State, who has in his or her possession or under his or her control any credits or other personal property belonging to the delinquent taxpayer, or owing any debts to the delinquent taxpayer or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent taxpayer or that person. In the case of any state officer, department or agency, the notice must be given to the officer, department or agency before it presents the claim of the delinquent taxpayer to the State Controller.

      2.  A state officer, department or agency which receives such a notice may satisfy any debt owed to it by that person before it honors the notice of the Department.

      3.  After receiving the demand to transmit, the persons so notified may not transfer or otherwise dispose of the credits, other personal property, or debts in their possession or under their control at the time they received the notice until the Department consents to a transfer or other disposition.

      4.  Each person so notified shall, within 10 days after receipt of the demand to transmit, inform the Department of, and transmit to the Department all such credits, other personal property, or debts in his or her possession, under his or her control or owing by that person within the time and in the manner requested by the Department. Except as otherwise provided in subsection 5, no further notice is required to be served upon that person.

      5.  If the property of the delinquent taxpayer consists of a series of payments owed to him or her, the person who owes or controls the payments shall transmit the payments to the Department until otherwise notified by the Department. If the debt of the delinquent taxpayer is not paid within 1 year after the Department issued the original demand to transmit, the Department shall issue another demand to transmit to the person responsible for making the payments informing that person to continue to transmit payments to the Department or that his or her duty to transmit the payments to the Department has ceased.

      6.  If the notice of the delinquency seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank or other depository institution, the notice must be delivered or mailed to the branch or office of the bank or other depository institution at which the deposit is carried or at which the credits or personal property is held.

      7.  If any person so notified makes any transfer or other disposition of the property or debts required to be withheld or transmitted, to the extent of the value of the property or the amount of the debts thus transferred or paid, he or she is liable to this State for any indebtedness due pursuant to chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 from the person with respect to whose obligation the notice was given if solely by reason of the transfer or other disposition, this State is unable to recover the indebtedness of the person with respect to whose obligation the notice was given.

      (Added to NRS by 1999, 997)

      NRS 360A.380  Limitation on withholding or transmitting assets.  In carrying out the provisions of NRS 360A.370, the Department shall determine as early as possible whether there have been withheld or transmitted sufficient liquid assets to satisfy the claim of this State. As soon as the Department determines that the assets have been withheld or transmitted, it shall consent to a transfer or other disposition of the assets in excess of that amount.

      (Added to NRS by 1999, 998)

      NRS 360A.390  Successor or assignee of liable person: Obligation to withhold amount due; liability for failure to withhold sufficient amount; release.

      1.  If a person who is liable for any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 sells any portion of his or her business or stock of goods not in the ordinary course of business or quits the business, the successors or assignees of that person shall:

      (a) If the business or stock of goods was purchased for money, withhold from the purchase price the amount due; or

      (b) If the business or stock of goods was not purchased for money, withhold a sufficient portion of the assets of the business or stock of goods which, if sold, would equal the amount due,

Ê until the former owner provides the successors or assignees with a receipt or certificate from the Department indicating that he or she paid the amount due.

      2.  A successor or assignee who fails to withhold the amount required pursuant to subsection 1 becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the consideration paid for the business or stock of goods, valued in money.

      3.  The Department shall issue a certificate of the amount due to the successor or assignee:

      (a) Not later than 60 days after receiving a written request from the successor or assignee for such a certificate; or

      (b) Not later than 60 days after the date the records of the former owner are made available for audit,

Ê whichever period expires later, but not later than 90 days after receiving the request.

      4.  If the Department fails to mail the certificate, the successor or assignee is released from any further obligation to withhold any portion of the purchase price, business or stock of goods.

      5.  The time within which the obligation of the successor or assignee may be enforced begins when the person who is liable for the tax or fee sells or assigns all or any portion of his or her business or stock of goods or when the determination against the person becomes final, whichever occurs later.

      (Added to NRS by 1999, 998)

      NRS 360A.400  Seizure and sale of property by Department.

      1.  At any time within 3 years after a person has become delinquent in the payment of any amount of taxes or fees due pursuant to chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, the Department may seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due, together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.

      2.  Any seizure made to collect a tax or fee due may be only of the property of the person not exempt from execution under the provisions of law.

      (Added to NRS by 1999, 999)

      NRS 360A.410  Adoption of regulations regarding claim by nonliable person of ownership interest in property transmitted to or seized by Department.  The Department may adopt regulations that prescribe the manner in which a person who does not owe any taxes or fees to the Department may claim an ownership interest in property transmitted to or seized by the Department. The regulations must set forth:

      1.  The procedure for asserting such a claim; and

      2.  The circumstances under which the Department will honor the claim.

      (Added to NRS by 1999, 999)

      NRS 360A.420  Sale of seized property: Service and contents of notice.  The notice of a sale and the time and place of the sale must be given to the delinquent person in writing at least 10 days before the date set for the sale. The notice must:

      1.  Include:

      (a) A description of the property to be sold;

      (b) A statement of the amount due, including interest, penalties and costs;

      (c) The name of the delinquent person; and

      (d) A statement that unless the amount due, interest, penalties and costs are paid on or before the time fixed in the notice for the sale, the property, or as much of it as is necessary, will be sold in accordance with law and the notice;

      2.  Be enclosed in an envelope addressed to the person at his or her last known address or place of business in this State and deposited in the United States Postal Service, postage prepaid; and

      3.  Be published for at least 10 days before the date set for the sale in a newspaper of general circulation published in the county in which the property seized will be sold. If there is no newspaper of general circulation in the county, notice must be posted in three public places in the county 10 days before the date set for the sale.

      (Added to NRS by 1999, 999)

      NRS 360A.430  Sale of seized property: Procedure.

      1.  At a sale described in NRS 360A.420, the Department shall sell the property in accordance with law and the notice and deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests the interest or title of the person liable for the amount in the purchaser.

      2.  The unsold portion of any property seized may be left at the place of sale at the risk of the person liable for the amount.

      (Added to NRS by 1999, 1000)

      NRS 360A.440  Sale of seized property: Disposition of excess proceeds.

      1.  If, upon the sale, the money received exceeds the total of all amounts, including interest, penalties and costs due this State, the Department shall return the excess to the person liable for the amounts and obtain his or her receipt.

      2.  If a person who has an interest in or lien upon the property files with the Department a notice of his or her interest or lien before the sale, the Department shall withhold any excess pending a determination of the rights of the respective parties to it by a court of competent jurisdiction.

      3.  If the receipt of the person liable for the amount is not available, the Department shall deposit the excess money with the State Treasurer, as trustee for the owner, subject to the order of the person liable for the amount, his or her heirs, successors or assigns.

      (Added to NRS by 1999, 1000)