NRS 360.420
Application for entry of judgment: Authority of Department

  • certificate of delinquency.

1.

If, with respect to any tax or fee administered by the Department, a person:

(a)

Fails to pay the tax or fee when due according to his or her own 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 4 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 specifying:

(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 in relation 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.

Source: Section 360.420 — Application for entry of judgment: Authority of Department; certificate of delinquency., https://www.­leg.­state.­nv.­us/NRS/NRS-360.­html#NRS360Sec420.

Last Updated

Feb. 5, 2021

§ 360.420’s source at nv​.us