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2019 Nevada Revised Statutes
Chapter 360 - General Provisions
NRS 360.265 - Power of Nevada Tax Commission regarding uncollectible debts.
Universal Citation: NV Rev Stat § 360.265 (2019)
The Tax Commission, by the affirmative vote of a majority of its members, may remove from its records the name of a debtor and the amount of tax, penalty and interest, or any of them, owed by the debtor, if after 5 years it remains impossible or impracticable to collect such sums. The Tax Commission shall establish a master file containing the information removed from its official records by this section.
(Added to NRS by 1973, 163)
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