Nev. Rev. Stat. § 372A.2869 — Issuance by Department of certificate of amount due upon transfer of license. [Effective January 1, 2027.]

NRS  372A.2869    Issuance by Department of certificate of amount due upon
transfer of license. [Effective January 1, 2027.]    If
the holder of a license issued by the Board submits to the Board pursuant to NRS 678B.380 a request for a transfer of
the license:
1.  The holder of the license shall request
in writing from the Department a certificate of the amount of any delinquent
excise taxes, and any interest and penalties relating thereto, owed to the
Department by the holder of the license; and
2.  The Department shall issue to the
holder of the license a certificate of the amount due:
(a) Not later than 30 days after receiving the
written request pursuant to subsection 1; or
(b) Not later than 30 days after the date the
records of the holder of the license are made available for audit by the
Department,
Ê whichever
period expires later, but in no event later than 60 days after the Department
receives the request from the holder of the license.

Imposition