2019 Nevada Revised Statutes
Chapter 360 - General Provisions
NRS 360.530 - Seizure of property by Department for payment of sales or use tax or other excise tax due.

Universal Citation: NV Rev Stat § 360.530 (2019)

1. At any time within 3 years after any person has become delinquent in the payment of any amount of sales or use tax or other excise due pursuant to this title, NRS 482.313 or chapter 585 of NRS, 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 due may be only of the property of the person not exempt from execution under the provisions of law.

(Added to NRS by 1983, 282; A 1997, 824)

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