Nev. Rev. Stat. § 360.262 — Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due

NRS  360.262    Collection of unpaid sales or use taxes not required when cost
of collection would exceed amount due.
1.  Except as otherwise provided in this
section or directed by the Nevada Tax Commission and notwithstanding any other
provision of law, the Department is not required to take any action for the
collection of any unpaid sales or use taxes for which a person may be liable if
the Department determines that the cost of taking that action would exceed the
total accumulated amount of all the unpaid sales and use taxes, and any
applicable interest and penalties, for which that person is liable.
2.  The Nevada Tax Commission shall
annually determine the average cost of collecting sales and use taxes in this
State which must be used by the Department in making any determination pursuant
to subsection 1.
3.  This section does not:
(a) Affect the liability of any person for the
payment of any taxes, interest or penalties; or
(b) Authorize the Department to refrain from
taking any action for the collection of any unpaid sales or use taxes from a
person when the Department determines that the cost of taking that action would
be less than or equal to the total accumulated amount of all the unpaid sales
and use taxes, and any applicable interest and penalties, for which that person
is liable.