Nev. Rev. Stat. § 362.175 — Procedure for removal of amount of tax and name from records of Department when tax impossible or impractical to collect

NRS  362.175    Procedure for removal of amount of tax and name from records of
Department when tax impossible or impractical to collect.
1.  If at any time, in the opinion of the
Executive Director, it becomes impossible or impractical to collect any tax
certified on the proceeds of minerals extracted, the Executive Director may
apply to the Nevada Tax Commission to have the amount of the tax and the name
of the person against whom the tax is certified removed from the tax records of
the Department.
2.  If the Nevada Tax Commission approves
the application, the Department may remove the name and amount from its tax
records.