Nev. Rev. Stat. § 360A.440 — Sale of seized property: Disposition of excess proceeds

1.  If, upon the sale, the money received
exceeds the total of all amounts, including interest, penalties and costs due
this State, the Department shall return the excess to the person liable for the
amounts and obtain his or her receipt.
2.  If a person who has an interest in or
lien upon the property files with the Department a notice of his or her
interest or lien before the sale, the Department shall withhold any excess
pending a determination of the rights of the respective parties to it by a
court of competent jurisdiction.
3.  If the receipt of the person liable for
the amount is not available, the Department shall deposit the excess money with
the State Treasurer, as trustee for the owner, subject to the order of the
person liable for the amount, his or her heirs, successors or assigns.