Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.432 — 360.432
NAC 360.432 Contract with private debt collector: Authorization by
Commission; prior notification of debtor by Department. ( NRS 353C.200 , 360.090 )
1. Subject to the conditions set forth in NRS 353C.200 , the Department may
enter into a contract with a private debt collector or any other person for the
assignment of the collection of a debt if the Commission authorizes the
Department to enter into a contract with regard to the debt.
2. Upon the authorization of the Commission
pursuant to subsection 1 and before entering into a contract pursuant to
subsection 1, the Department shall notify the debtor that the debt may be
assigned to a private debt collector if the debt is not paid in full. Notice
provided to the debtor pursuant to this subsection must be served personally upon
the debtor or by mail at his or her last address of record filed with the
Department.
3. As used in this section, debt has the
meaning ascribed to it in NRS
353C.040 .
(Added to NAC by Tax Commn by R166-01, eff. 12-17-2001)
Source: official text