NRS362.175. Procedure for removal of amount of unpaid tax and name from records of Department when tax impossible or impractical to collect. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

      1.  If at any time, in the opinion of the Executive Director, it becomes impossible or impractical to collect any unpaid tax upon mineral extraction or royalties, the Executive Director may apply to the Nevada Tax Commission to have the amount of the unpaid tax and the name of the delinquent taxpayer 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.

      (Added to NRS by 1960, 84; A 1975, 1678; 1989, 40; 2013, 3133, effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election)