Nev. Rev. Stat. § 360.530 — Seizure of property by Department for payment of sales or use tax or other excise tax due

NRS  360.530    Seizure of property by Department for payment of sales or use
tax or other excise tax due.
1.  At any time within 3 years after any
person has become delinquent in the payment of any amount of sales or use tax
or other excise due pursuant to this title, NRS
482.313 , 482C.230 or 482C.240 or chapter
585 of NRS, the Department may seize any property, real or personal, of the
person and sell the property, or a sufficient part of it, at public auction to
pay the amount due, together with any interest or penalties imposed for the
delinquency and any costs incurred on account of the seizure and sale.
2.  Any seizure made to collect a tax due
may be only of the property of the person not exempt from execution under the
provisions of law.