Nev. Rev. Stat. § 360.420 — Application for entry of judgment: Authority of Department; certificate of delinquency

NRS  360.420    Application for entry of judgment: Authority of Department;
certificate of delinquency.
1.  If, with respect to any tax or fee
administered by the Department, a person:
(a) Fails to pay the tax or fee when due
according to his or her own return filed with the Department;
(b) Fails to pay a deficiency determination when
due; or
(c) Defaults on a payment pursuant to a written
agreement with the Department,
Ê the
Department may, within 4 years after the amount is due, file in the office of
the clerk of any court of competent jurisdiction an application for the entry
of a summary judgment for the amount due.
2.  The application must be accompanied by
a certificate specifying:
(a) The amount required to be paid, including any
interest and penalties due;
(b) The name and address of the person liable for
the payment, as they appear on the records of the Department;
(c) The basis for the determination of the
Department of the amount due; and
(d) That the Department has complied with the
applicable provisions of law in relation to the determination of the amount
required to be paid.
3.  The application must include a request
that judgment be entered against the person in the amount required to be paid,
including any interest and penalties due, as set forth in the certificate.