Nev. Admin. Code § 360.610 — 360.610

NAC 360.610    Written claim: Executed under oath; contents; action of
Department on filing. ( NRS
360.090 , 360.535 )
1.  To claim an ownership interest in
property transmitted to or seized by the Department pursuant to NRS 360.530 , a person who does not
owe any tax to the Department must file a written claim with the Department at
least 3 days before the date set for the sale of the property.
2.  A written claim filed pursuant to
subsection 1 must be executed under oath by the person claiming the ownership
interest and must contain:
(a) The name of the person filing the claim;
(b) An address in this State where the person may
be served by mail;
(c) A description of the property in which the
person claims an interest;
(d) A description of the interest claimed; and
(e) A statement that sets forth the facts upon
which the person bases his or her claim.
Ê The person
may attach to the written claim any documents that support the claim.
3.  If a claim is filed pursuant to this
section, the Department shall not conduct a sale of the property to which the
claim pertains until a final decision has been issued pursuant to NAC 360.612 .
(Added to NAC by Tax Comm’n by R046-01, eff. 11-1-2001)—(Substituted
in revision for NAC 360.484)