Nev. Rev. Stat. § 360A.90 — Priority of right to receive payments in satisfaction of amounts due

NRS  360A.090    Priority of right to receive payments in satisfaction of amounts
due.
1.  The amounts, including interest and
penalties, required to be paid by a person pursuant to chapter 365 , 366
or 373 of NRS or NRS 445C.330 or 590.120 must be satisfied first if:
(a) The person is insolvent;
(b) The person makes a voluntary assignment of
his or her assets;
(c) The estate of the person in the hands of
executors, administrators or heirs, before distribution, is insufficient to pay
all the debts due from the deceased; or
(d) The estate and effects of an absconding,
concealed or absent person required to pay any amount by force of such a
revenue act are levied upon by process of law.
2.  This section does not give the State of
Nevada a preference over:
(a) Any recorded lien that attached before the
date when the amounts required to be paid became a lien; or
(b) Any costs of administration, funeral
expenses, expenses of personal illness, family allowances or debts preferred
pursuant to federal law or wages as provided in NRS 147.195 .

DETERMINATION OF DEFICIENT PAYMENT