Nev. Rev. Stat. § 360.279 — Disposition of security for payment of sales and use taxes which remains unclaimed after account closed

NRS  360.279    Disposition of security for payment of sales and use taxes which
remains unclaimed after account closed.
1.  Three years after the service of notice
upon any person who has deposited security with the Department pursuant to the
provisions of NRS 372.510 or 374.515 that any liability for the payment
of sales and use taxes has been extinguished or satisfied and that his or her
account has been closed and the security is eligible for return, the Department
shall, upon the failure of the person to claim the security, direct the State
Controller to:
(a) Transfer all or any part of the security to
the State General Fund, if the security is in the form of a cash deposit; or
(b) Sell the security in the manner prescribed in
NRS 372.510 or 374.515 and deposit the proceeds thereof in
the State General Fund, if the security is in the form of a United States
bearer bond.
2.  The notice mentioned in this section
must be given as provided in NRS 360.350 .