Action for Collection

NRS 360.4193. Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency.

NRS 360.4195. Action for use tax: Manner of service of process.

Summary Judgment for Amount Due

NRS 360.420. Application for entry of judgment: Authority of Department; certificate of delinquency.

NRS 360.425. Entry of judgment by county clerk; service of copy of judgment, application and certificate by Department.

NRS 360.440. Execution: Issuance; sale.

NRS 360.450. Recordation of abstract or copy of judgment; effect and duration of resulting lien.

NRS 360.460. Extension of lien.

NRS 360.470. Remedies of State are supplemental; additional requirements unimpaired.

Liens

NRS 360.473. Recordation of certificate of delinquency; resulting lien; duration and extension of lien.

NRS 360.475. Department may release or subordinate lien; evidentiary effect of certificate of release or subordination.

Priority of Taxes and Related Liens

NRS 360.480. Cases of priority; subordination to prior recorded liens and certain other debts.

Warrant for Collection

NRS 360.483. Issuance; effect; levy and sale.

NRS 360.485. Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses.

Miscellaneous Procedures

NRS 360.490. Penalty for operation of business without permit or license; issuance of order to lock and seal business.

NRS 360.500. Delivery of order to lock and seal business to sheriff for enforcement.

NRS 360.510. Notice of delinquency and demand to transmit certain assets: Issuance and effect.

NRS 360.520. Limitation on withholding or transmitting assets.

NRS 360.525. Successor or assignee to withhold tax or equivalent assets from purchase price; liability for failure to withhold sufficient amount; release.

NRS 360.530. Seizure of property by Department for payment of sales or use tax or other excise tax due.

NRS 360.535. Regulations concerning claims of ownership interest in property transmitted to or seized by Department by person who does not owe tax.

NRS 360.540. Service and contents of notice of sale of property seized to pay taxes.

NRS 360.550. Sale of property for delinquent taxes.

NRS 360.560. Return of excess proceeds of sale; right of other lienholder; State Treasurer to act as trustee.