Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 360.483 — Issuance; effect; levy and sale
1. The Department or its authorized
representative may issue a warrant for the enforcement of a lien and for the
collection of any delinquent tax or fee which is administered by the
Department:
(a) Within 4 years after the person is delinquent
in the payment of the tax or fee; or
(b) Within 5 years after the last recording of an
abstract of judgment or of a certificate constituting a lien for the tax or
fee.
2. The warrant must be directed to a
sheriff or constable and has the same effect as a writ of execution.
3. The warrant must be levied and sale
made pursuant to the warrant in the same manner and with the same effect as a
levy of and a sale pursuant to a writ of execution.
Source: official text