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 445C.330 or 590.120, 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.

Source: Section 360A.270 — Application for entry of judgment: Authority of Department; certificate of delinquency., https://www.­leg.­state.­nv.­us/NRS/NRS-360A.­html#NRS360ASec270 (accessed May 26, 2025).

May 26, 2025

§ 360A.270. Application for entry of judgment: Auth. of Dept.'s source at nv​.us