Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER360. General Provisions |
PROCEDURES FOR COLLECTION AND ENFORCEMENT |
Action for Collection |
NRS360.4195. Action for use tax: Manner of service of process.
Latest version.
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1. In an action relating to use tax, process may be served:
(a) According to the Nevada Rules of Civil Procedure; or
(b) By serving an agent or clerk of a retailer in this state at a place of business maintained by the retailer in this state.
2. If process is served in the manner set forth in paragraph (b) of subsection 1, a copy of the process must be sent by registered or certified mail to the retailer at his or her principal or home office.
(Added to NRS by 1995, 1059)