Nev. Rev. Stat. § 360A.260 — Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency

NRS  360A.260    Authority of Department; prosecution by Attorney General;
issuance of writ of attachment; effect of certificate of Department showing
delinquency.
1.  If a person who is delinquent in the
payment of any tax or fee required by chapter 365 ,
366 or 373 of
NRS or NRS 445C.330 or 590.120 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 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 the tax or fee
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 the
procedures required by law related to the computation and determination of the
amounts.

Summary Judgment for Amount Due