Nev. Rev. Stat. § 360.412 — Duty of Department to make determination; service of notice

If the Department believes that the collection
of any amount of sales or use tax, business tax or other excise due pursuant to
this title, NRS 482.313 , 482C.230 or 482C.240 , or chapter
585 of NRS will be jeopardized by delay, it shall make a determination of
the amount required to be collected and serve notice of the determination upon
the person against whom it is made.