Nev. Rev. Stat. § 360.265 — Power of Nevada Tax Commission regarding uncollectible debts

The Tax Commission, by the affirmative vote of
a majority of its members, may remove from its records the name of a debtor and
the amount of tax, penalty and interest, or any of them, owed by the debtor, if
after 5 years it remains impossible or impracticable to collect such sums. The
Tax Commission shall establish a master file containing the information removed
from its official records by this section.