2005 Nevada Revised Statutes - Chapter 360A — Administration of Certain Taxes and Fees on Fuels

CHAPTER 360A - ADMINISTRATION OF CERTAINTAXES AND FEES ON FUELS

GENERAL PROVISIONS

NRS 360A.010 Departmentdefined.

NRS 360A.020 Adoptionof regulations by Department.

LICENSES AND PERMITS

NRS 360A.030 Orderto lock and seal business operating without required license or permit:Issuance; service; enforcement. [Replaced in revision by NRS 360A.365.]

RIGHTS OF TAXPAYERS

NRS 360A.032 Citationof NRS 360A.034.

NRS 360A.034 TaxpayersBill of Rights for Taxes on Fuels.

NRS 360A.036 Preparationand distribution of pamphlet regarding Taxpayers Bill of Rights for Taxes onFuels.

PAYMENT OF TAXES AND FEES

NRS 360A.040 Submissionof dishonored method of payment.

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

NRS 360A.060 Penaltyfor failure to pay within required time.

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

NRS 360A.080 Agreementfor payment of delinquent taxes, fees, interest or penalties; regulations ofDepartment.

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

DETERMINATION OF DEFICIENT PAYMENT

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

NRS 360A.110 Offsettingof overpayments.

NRS 360A.120 Penaltyfor deficiency resulting from negligence or intentional disregard of statute orregulation.

NRS 360A.130 Penaltyfor deficiency resulting from fraud or intentional evasion of payment of tax orfee or of regulations.

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

NRS 360A.150 Timefor provision of notice of determination.

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; oral hearing.

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 Timefor payment of determined amount; penalty for delinquency in payment.

DETERMINATION OF JEOPARDIZED TAXES AND FEES

NRS 360A.230 Noticeof determination by Department.

NRS 360A.240 Timefor payment of amount specified; finality of determination; penalty fordelinquent payment.

NRS 360A.250 Petitionfor redetermination; deposit of security.

PROCEDURES FOR COLLECTION AND ENFORCEMENT

Action for Collection

NRS 360A.260 Authorityof 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 Applicationfor entry of judgment: Authority of Department; certificate of delinquency.

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

NRS 360A.290 Execution:Issuance; sales.

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

NRS 360A.310 Extensionof lien.

NRS 360A.320 Remediessupplemental; additional requirements unimpaired.

 

Liens

NRS 360A.330 Recordationof certificate of delinquency; effect, duration and extension of resultinglien.

NRS 360A.340 Releaseor subordination of lien by Department; effect of certificate for release orsubordination.

 

Warrant for Collection

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

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

 

Miscellaneous Procedures

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

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

NRS 360A.380 Limitationon withholding or transmitting assets.

NRS 360A.390 Successoror assignee of liable person: Obligation to withhold amount due; liability forfailure to withhold sufficient amount; release.

NRS 360A.400 Seizureand sale of property by Department.

NRS 360A.410 Adoptionof regulations regarding claim by nonliable person of ownership interest inproperty transmitted to or seized by Department.

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

NRS 360A.430 Saleof seized property: Procedure.

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

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GENERAL PROVISIONS

NRS 360A.010 Departmentdefined. As used in this chapter, Departmentmeans the Department of Motor Vehicles.

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

NRS 360A.020 Adoptionof regulations by Department. The Departmentshall adopt:

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

2. Regulations providing for:

(a) The electronic submission of returns to theDepartment; and

(b) The payment to the Department of any amountrequired to be paid pursuant to this chapter or chapter365, 366 or 373of 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 SpecialSession, 19)

LICENSES AND PERMITS

NRS 360A.030 Orderto lock and seal business operating without required license or permit:Issuance; service; enforcement. [Replaced inrevision by NRS 360A.365.]

 

RIGHTS OF TAXPAYERS

NRS 360A.032 Citationof NRS360A.034. NRS 360A.034 may be cited as theTaxpayers Bill of Rights for Taxes on Fuels.

(Added to NRS by 2005, 22ndSpecial Session, 130)

NRS 360A.034 TaxpayersBill of Rights for Taxes on Fuels.

1. The Legislature hereby declares that each taxpayerhas the right:

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

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

(c) To provide the minimum documentation and otherinformation as may reasonably be required by the Department to carry out itsduties.

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

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

(f) To written instructions indicating how the taxpayermay 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 orother form of security required to be furnished pursuant to the provisions of chapters 365 and 366of NRS.

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

(h) To obtain specific advice from the Departmentconcerning the taxes imposed pursuant to chapters365, 366 and 373of NRS.

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

(1) To an explanation by an officer, agent oremployee of the Department that describes the procedures to be followed and thetaxpayers rights thereunder;

(2) To be represented by himself or anyone whois otherwise authorized by law to represent him before the Department;

(3) To make an audio recording using thetaxpayers own equipment and at the taxpayers own expense; and

(4) To receive a copy of any document or audiorecording made by or in the possession of the Department relating to thedetermination or collection of any tax for which the taxpayer is assessed, uponpayment of the actual cost to the Department of making the copy.

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

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

(1) The tax is paid;

(2) The period of limitation for collecting thetax expires;

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

(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 lienwill not jeopardize the collection of the taxes, interest and penalties;

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

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

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

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

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

2. The provisions of chapters365, 366 and 373of NRS governing the administration and collection of taxes by the Departmentmust not be construed in such a manner as to interfere or conflict with theprovisions of this section or any applicable regulations.

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

(Added to NRS by 2005, 22ndSpecial Session, 130)

NRS 360A.036 Preparationand distribution of pamphlet regarding Taxpayers Bill of Rights for Taxes onFuels. The Director of the Department shallcause:

1. To be prepared in simple nontechnical terms apamphlet setting forth the Taxpayers Bill of Rights for Taxes on Fuels and adescription of the regulations relating thereto adopted by the Departmentpursuant to NRS 360A.020.

2. A copy of the pamphlet to be:

(a) Posted on an Internet website maintained by theDepartment;

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

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

(Added to NRS by 2005, 22ndSpecial Session, 132)

PAYMENT OF TAXES AND FEES

NRS 360A.040 Submissionof dishonored method of payment.

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

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

(b) May require that any future payments be made bycashiers check, travelers check, money order or cash.

2. If a check or other method of payment is submittedto the Department for payment of a tax or fee required by chapter 365, 366or 373 of NRS or NRS 590.120 or 590.840 on or before the date the tax orfee is due, but is afterward returned to the Department or otherwise dishonoredupon presentation for payment, the submission of the check or other method ofpayment 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 Extensionof time for payment: Interest on amount due. Exceptfor any payments authorized pursuant to NRS365.328, 365.340, 366.375 and 366.397, if the Department grants anextension of time for paying any amount required to be paid pursuant to chapter 365, 366or 373 of NRS or NRS 590.120 or 590.840, a person who pays the amountwithin the period for which the extension is granted shall pay, in addition tothe amount owing, interest at the rate of 1 percent per month from the date theamount would have been due without the extension until the date of payment.

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

NRS 360A.060 Penaltyfor failure to pay within required time. Unlessa 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, 366or 373 of NRS or NRS 590.120 or 590.840 to this State or a county withinthe time required, shall pay a penalty of not more than 10 percent of theamount of the tax or fee that is owed, as determined by the Department, inaddition 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 forwhich the amount or any portion of the amount should have been reported untilthe date of payment.

(Added to NRS by 1999, 993)

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

1. If the Director of the Department or a hearingofficer designated by him finds that the failure of a person to make a timelyreturn or payment of a tax or fee required by chapter365, 366 or 373of NRS or NRS 590.120 or 590.840 is the result of circumstancesbeyond the control of the person and occurred despite the exercise of ordinarycare and without willful neglect, the Department may relieve him of all or partof any interest or penalty, or both.

2. A person requesting relief must file with theDepartment a statement signed, under penalty of perjury, that sets forth thefacts upon which he bases his claim for relief.

3. The Department shall disclose, upon the request ofany 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 Agreementfor payment of delinquent taxes, fees, interest or penalties; regulations ofDepartment. The Department may:

1. Enter into a written agreement with a person who isrequired to pay the taxes or fees required by chapter365, 366 or 373of NRS or NRS 590.120 or 590.840 for the payment of delinquent taxesor fees, interest or penalties imposed pursuant to those provisions.

2. Adopt regulations providing for:

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

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

(Added to NRS by 1999, 994)

NRS 360A.090 Priorityof 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 chapter365, 366 or 373of 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 hisassets;

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

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

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

(a) Any recorded lien that attached before the datewhen 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 tofederal law or wages as provided in NRS147.195.

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

DETERMINATION OF DEFICIENT PAYMENT

NRS 360A.100 Determinationof 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 Departmentis not satisfied with the return of any tax or fee required to be paid to theDepartment pursuant to chapter 365, 366 or 373 ofNRS or NRS 590.120 or 590.840, the Department may determine theamount required to be paid upon the basis of:

(a) The facts contained in the return;

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

(c) Reasonable estimates of the amount.

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

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

4. If a business is discontinued, a determination maybe made at any time thereafter within the period prescribed in NRS 360A.150 concerning liability arisingout of that business, irrespective of whether the determination is issuedbefore the due date of the liability.

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

NRS 360A.110 Offsettingof overpayments. In making a determination,the Department may offset overpayments for a period or periods, together withinterest on the overpayments, against underpayments for another period orperiods or against penalties and the interest on underpayments.

(Added to NRS by 1999, 991)

NRS 360A.120 Penaltyfor deficiency resulting from negligence or intentional disregard of statute orregulation. If any part of the deficiency forwhich a deficiency determination is made is because of negligence orintentional disregard of any applicable provision of chapter 365, 366or 373 of NRS or NRS 590.120 or 590.840, or the regulations of theDepartment adopted pursuant thereto, a penalty of 10 percent of the amount ofthe determination must be added thereto.

(Added to NRS by 1999, 991)

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

(Added to NRS by 1999, 991)

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

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

2. The notice may be served personally or by mail. Ifserved by mail, the notice must be addressed to the person at his address as itappears in the records of the Department.

3. If the notice is served by mail, service iscomplete at the time the notice is deposited with the United States PostalService.

4. Service of notice tolls any limitation for thedetermination of a further deficiency.

(Added to NRS by 1999, 991)

NRS 360A.150 Timefor provision of notice of determination.

1. Except as otherwise provided in subsections 2, 3and 4, each notice of a deficiency determination issued by the Department mustbe personally served or mailed within 4 years after the last day of the monthfollowing the period for which the amount is proposed to be determined orwithin 4 years after the return is filed, whichever period expires later.

2. In the case of a failure to make a return or aclaim for an additional amount, each notice of determination must be mailed orpersonally served within 8 years after the last day of the month following theperiod for which the amount is proposed to be determined.

3. If, before the expiration of the time prescribed inthis section for the mailing of a notice of determination, the taxpayer hassigned a waiver consenting to the mailing of the notice after that time, thenotice may be mailed at any time before the expiration of the period agreedupon. The period so agreed upon may be extended by subsequent agreements inwriting if each agreement is made before the expiration of the periodpreviously agreed upon.

4. This section does not apply to cases of fraud orthe intentional evasion of a provision of chapter365, 366 or 373of NRS or NRS 590.120 or 590.840, or any regulation of theDepartment adopted pursuant thereto.

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

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

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

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

3. For good cause shown, the Department may extend thetime within which a petition for redetermination must be filed. Any request foran extension of time pursuant to this subsection must be filed with theDepartment 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 iscontested and the grounds for requesting a redetermination; and

2. Be accompanied by:

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

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

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

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

1. If a petition for redetermination is filed within theperiod prescribed in NRS 360A.160, theDepartment shall reconsider the determination and, if the person has sorequested in the petition, grant the person an oral hearing and give him atleast 10 days notice of the time and place of the hearing.

2. The Department may continue the hearing from timeto time as may be necessary.

(Added to NRS by 1999, 992)

NRS 360A.190 Redetermination:Authority of Department to change determined amount. TheDepartment may decrease or increase the amount of the determination before itbecomes final, but the amount may be increased only if a claim for the increaseis 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. Theorder entered by an officer of the Department upon a petition for redeterminationbecomes 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 aperson may request judicial review pursuant to NRS 233B.130 from a final order of theDepartment upon a petition for redetermination, he must:

(a) Pay theamount of the determination; or

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

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

(Added to NRS by 1999, 992)

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

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

2. If the amount specified as deficient in adetermination is not paid when the determination becomes final and the personagainst whom the determination is made has not entered into a written agreementwith the Department for the payment of the amount specified as deficient in thedetermination, the Department shall impose a penalty of 10 percent of theamount specified as deficient in the determination, exclusive of interest andpenalties.

(Added to NRS by 1999, 992)

DETERMINATION OF JEOPARDIZED TAXES AND FEES

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

(Added to NRS by 1999, 993)

NRS 360A.240 Timefor payment of amount specified; finality of determination; penalty fordelinquent payment. The amount specified inthe determination must be paid within 10 days after the service of the noticeof the determination unless a petition for redetermination is filed within thatperiod. If the amount of the determination is not paid within that period and apetition for redetermination is not filed, the determination becomes final andany penalty for delinquency and interest provided for in this chapter attachesto the amount of the determination.

(Added to NRS by 1999, 993)

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

(Added to NRS by 1999, 993)

PROCEDURES FOR COLLECTION AND ENFORCEMENT

Action for Collection

NRS 360A.260 Authorityof 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 anytax or fee required by chapter 365, 366 or 373 ofNRS or NRS 590.120 or 590.840 has not paid the amount of adeficiency determination, the Department may bring an action in a court of thisState, a court of any other state or a court of the United States to collectthe delinquent or deficient amount, penalties and interest. The action must bebrought not later than 3 years after the payment became delinquent or thedetermination became final or within 5 years after the last recording of anabstract of judgment or of a certificate constituting a lien for the tax or feeowed.

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

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

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

(b) The delinquency of the amounts; and

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

(Added to NRS by 1999, 994)

Summary Judgment for Amount Due

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

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

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

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

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

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

2. The application must be accompanied by acertificate that specifies:

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

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

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

(d) That the Department has complied with theapplicable provisions of law relating to the determination of the amountrequired to be paid.

3. The application must include a request thatjudgment 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 Entryof judgment; service of copy of judgment, application and certificate. The county clerk shall, immediately upon the filing of theapplication and certificate pursuant to NRS360A.270, enter a judgment for the State of Nevada against the personliable for the payment in the amount required to be paid, together with anypenalties and interest due as set forth in the certificate. The Departmentshall serve a copy of the judgment, together with the application and thecertificate, upon the person against whom the judgment is entered, by personalservice or by mailing a copy to his last known address as it appears in therecords of the Department.

(Added to NRS by 1999, 995)

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

(Added to NRS by 1999, 995)

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

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

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

(Added to NRS by 1999, 995)

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

(Added to NRS by 1999, 995)

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

(Added to NRS by 1999, 995)

Liens

NRS 360A.330 Recordationof certificate of delinquency; effect, duration and extension of resultinglien.

1. If any tax or fee required by chapter 365, 366or 373 of NRS or NRS 590.120 or 590.840 is not paid when due, theDepartment 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 whichstates:

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

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

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

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

3. Within 5 years after the date of the filing of thecertificate or within 5 years after the date of the last extension of the lienpursuant to this subsection, the lien may be extended by filing for record anew certificate in the office of the county recorder of any county. From thetime of filing, the lien is extended to all real and personal property in thecounty owned by the person or acquired by him afterwards for 5 years, unlesssooner released or otherwise discharged.

(Added to NRS by 1999, 996)

NRS 360A.340 Releaseor subordination of lien by Department; effect of certificate for release orsubordination.

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

2. A certificate by the Department stating that anyproperty has been released from the lien, or that the lien has beensubordinated to other liens and encumbrances, is conclusive evidence that theproperty 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 mayissue a warrant for the enforcement of a lien and for the collection of anydelinquent taxes or fees required by chapter 365,366 or 373 ofNRS or NRS 590.120 or 590.840:

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

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

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

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

(Added to NRS by 1999, 997)

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

1. The Department may pay or advance to the sheriff orconstable the same fees, commissions and expenses for acting upon the warrantas are provided by law for acting upon a writ of execution. The Departmentshall approve the fees for publication in a newspaper. Approval from a court isnot required for publication.

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

(Added to NRS by 1999, 997)

Miscellaneous Procedures

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

1. If a person:

(a) Continues to engage in business in this Statewithout a permit or license as required by chapter365 or 366 of NRS, or after the license orpermit has been suspended or revoked;

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

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

theDepartment may, after providing notice to that person, order any place ofbusiness of the person to be locked and sealed. If notice is served by mail, itmust be addressed to the person at his address as it appears in the records ofthe Department.

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

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

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

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

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

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

give anotice of the delinquency and a demand to transmit personally or by registeredor certified mail to any person, including, without limitation, any officer ordepartment of this State or any political subdivision or agency of this State,who has in his possession or under his control any credits or other personalproperty belonging to the delinquent taxpayer, or owing any debts to thedelinquent taxpayer or person against whom a determination has been made whichremains 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 begiven to the officer, department or agency before it presents the claim of thedelinquent taxpayer to the State Controller.

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

3. After receiving the demand to transmit, the personsso notified may not transfer or otherwise dispose of the credits, otherpersonal property, or debts in their possession or under their control at thetime they received the notice until the Department consents to a transfer orother disposition.

4. Each person so notified shall, within 10 days afterreceipt of the demand to transmit, inform the Department of, and transmit tothe Department all such credits, other personal property, or debts in hispossession, under his control or owing by him within the time and in the mannerrequested by the Department. Except as otherwise provided in subsection 5, nofurther notice is required to be served upon that person.

5. If the property of the delinquent taxpayer consistsof a series of payments owed to him, the person who owes or controls thepayments shall transmit the payments to the Department until otherwise notifiedby the Department. If the debt of the delinquent taxpayer is not paid within 1year after the Department issued the original demand to transmit, theDepartment shall issue another demand to transmit to the person responsible formaking the payments informing him to continue to transmit payments to theDepartment or that his duty to transmit the payments to the Department hasceased.

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

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

(Added to NRS by 1999, 997)

NRS 360A.380 Limitationon withholding or transmitting assets. In carryingout the provisions of NRS 360A.370,the Department shall determine as early as possible whether there have beenwithheld or transmitted sufficient liquid assets to satisfy the claim of thisState. As soon as the Department determines that the assets have been withheldor transmitted, it shall consent to a transfer or other disposition of theassets in excess of that amount.

(Added to NRS by 1999, 998)

NRS 360A.390 Successoror assignee of liable person: Obligation to withhold amount due; liability forfailure to withhold sufficient amount; release.

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

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

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

until theformer owner provides the successors or assignees with a receipt or certificatefrom the Department indicating that he paid the amount due.

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

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

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

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

whicheverperiod 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 withholdany portion of the purchase price, business or stock of goods.

5. The time within which the obligation of thesuccessor or assignee may be enforced begins when the person who is liable forthe tax or fee sells or assigns all or any portion of his business or stock ofgoods or when the determination against the person becomes final, whicheveroccurs later.

(Added to NRS by 1999, 998)

NRS 360A.400 Seizureand sale of property by Department.

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

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

(Added to NRS by 1999, 999)

NRS 360A.410 Adoptionof regulations regarding claim by nonliable person of ownership interest inproperty transmitted to or seized by Department. TheDepartment may adopt regulations that prescribe the manner in which a personwho does not owe any taxes or fees to the Department may claim an ownership interestin property transmitted to or seized by the Department. The regulations mustset forth:

1. The procedure for asserting such a claim; and

2. The circumstances under which the Department willhonor the claim.

(Added to NRS by 1999, 999)

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

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, penaltiesand costs are paid on or before the time fixed in the notice for the sale, theproperty, or as much of it as is necessary, will be sold in accordance with lawand the notice;

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

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

(Added to NRS by 1999, 999)

NRS 360A.430 Saleof seized property: Procedure.

1. At a sale described in NRS 360A.420, the Department shall sellthe property in accordance with law and the notice and deliver to the purchasera 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 forthe amount in the purchaser.

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

(Added to NRS by 1999, 1000)

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

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

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

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

(Added to NRS by 1999, 1000)

 

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