Nev. Rev. Stat. § 371.190 — Lien on vehicle for delinquent tax; seizure and sale of vehicle or removal of registration certificate and license plates; conduct of seizure and sale

NRS  371.190    Lien on vehicle for delinquent tax; seizure and sale of vehicle
or removal of registration certificate and license plates; conduct of seizure
and sale.
1.  Every governmental services tax and any
penalty added thereto constitute a lien upon the vehicle for which due from the
date on which the tax becomes due.
2.  The Department may collect the tax and
any penalty by seizure and sale of the vehicle or, if the Department determines
that it is impractical to seize and sell the vehicle, the Nevada Highway Patrol
shall remove the registration certificate and license plate or plates from the
vehicle and retain the certificate and plate or plates until the governmental
services tax and any penalty are paid.
3.  The seizure and sale must be conducted
by the Department in the same manner as is provided by law for the seizure and
sale of personal property for the collection of taxes due on personal property.