Nev. Rev. Stat. § 360.4193 — Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency

NRS  360.4193    Authority of Department; prosecution by Attorney General;
issuance of writ of attachment; effect of certificate of Department showing
delinquency.
1.  If a person is delinquent in the
payment of any tax or fee administered by the Department or has not paid the
amount of a deficiency determination, the Department may bring an action in a
court of this state, a court of any other state or a court of the United States
to collect the delinquent or deficient amount, penalties and interest. The
action:
(a) May not be brought if the decision that the
payment is delinquent or that there is a deficiency determination is on appeal
to the Nevada Tax Commission pursuant to NRS
360.245 .
(b) Must be brought not later than 3 years after
the payment became delinquent or the determination became final or within 5
years after the last recording of an abstract of judgment or of a certificate
constituting a lien for tax owed.
2.  The Attorney General shall prosecute
the action. The provisions of NRS and the Nevada Rules of Civil Procedure and
Nevada Rules of Appellate Procedure relating to service of summons, pleadings,
proofs, trials and appeals are applicable to the proceedings. In the action, a
writ of attachment may issue. A bond or affidavit is not required before an
attachment may be issued.
3.  In the action, a certificate by the
Department showing the delinquency is prima facie evidence of:
(a) The determination of the tax or fee or the
amount of the tax or fee;
(b) The delinquency of the amounts; and
(c) The compliance by the Department with all of
the procedures required by law related to the computation and determination of
the amounts.