USA Statutes : nevada
Title : Title 32 - REVENUE AND TAXATION
Chapter : CHAPTER 360A - ADMINISTRATION OF CERTAIN TAXES AND FEES ON FUELS
As used in this chapter,
“Department” means the Department of Motor Vehicles.
(Added to NRS by 1999, 990 ; A 2001, 2641 )
The
Department shall adopt:
1. Such regulations as are necessary to carry out the provisions
of this chapter.
2. Regulations providing for:
(a) The electronic submission of returns to the Department; and
(b) The payment to the Department of any amount required to be paid
pursuant to this chapter or chapter 365 , 366
or 373 of NRS, or
NRS 590.120 or 590.840 through the use of credit cards, debit cards
and electronic transfers of money.
(Added to NRS by 1999, 990 ; A 2003, 20th Special Session, 19 )
LICENSES AND PERMITS
[Replaced in
revision by NRS 360A.365 .]
RIGHTS OF TAXPAYERS
034 . NRS 360A.034 may be cited as the Taxpayers’ Bill of
Rights for Taxes on Fuels.
(Added to NRS by 2005, 22nd Special Session, 130 )
1. The Legislature hereby declares that each taxpayer has the
right:
(a) To be treated by officers and employees of the Department with
courtesy, fairness, uniformity, consistency and common sense.
(b) To a prompt response from the Department to each communication
from the taxpayer.
(c) To provide the minimum documentation and other information as
may reasonably be required by the Department to carry out its duties.
(d) To written explanations of common errors, oversights and
violations that taxpayers experience and instructions on how to avoid
such problems.
(e) To be notified, in writing, by the Department whenever its
officer, employee or agent determines that the taxpayer is entitled to an
exemption or has been taxed or assessed more than is required by law.
(f) To written instructions indicating how the taxpayer may
petition for:
(1) An adjustment of an assessment;
(2) A refund or credit for overpayment of taxes, interest or
penalties; or
(3) A reduction in or the release of a bond or other form of
security required to be furnished pursuant to the provisions of chapters
365 and 366 of
NRS.
(g) To recover an overpayment of taxes promptly upon the final
determination of such an overpayment.
(h) To obtain specific advice from the Department concerning the
taxes imposed pursuant to chapters 365 , 366
and 373 of NRS.
(i) In any meeting with the Department, including an audit,
conference, interview or hearing:
(1) To an explanation by an officer, agent or employee of
the Department that describes the procedures to be followed and the
taxpayer’s rights thereunder;
(2) To be represented by himself or anyone who is otherwise
authorized by law to represent him before the Department;
(3) To make an audio recording using the taxpayer’s own
equipment and at the taxpayer’s own expense; and
(4) To receive a copy of any document or audio recording
made by or in the possession of the Department relating to the
determination or collection of any tax for which the taxpayer is
assessed, upon payment of the actual cost to the Department of making the
copy.
(j) To a full explanation of the authority of the Department to
assess a tax or to collect delinquent taxes, including the procedures and
notices for review and appeal that are required for the protection of the
taxpayer. An explanation which meets the requirements of this section
must also be included with each notice to a taxpayer that an audit will
be conducted by the Department.
(k) To the immediate release of any lien which the Department has
placed on real or personal property for the nonpayment of any tax when:
(1) The tax is paid;
(2) The period of limitation for collecting the tax expires;
(3) The lien is the result of an error by the Department;
(4) The Department determines that the taxes, interest and
penalties are secured sufficiently by a lien on other property;
(5) The release or subordination of the lien will not
jeopardize the collection of the taxes, interest and penalties;
(6) The release of the lien will facilitate the collection
of the taxes, interest and penalties; or
(7) The Department determines that the lien is creating an
economic hardship.
(l) To the release or reduction of a bond or other form of security
required to be furnished pursuant to the provisions of chapters 365
and 366 of NRS by
the Department in accordance with applicable statutes and regulations.
(m) To be free from harassment and intimidation by an officer,
agent or employee of the Department for any reason.
(n) To have statutes imposing taxes and any regulations adopted
pursuant thereto construed in favor of the taxpayer if those statutes or
regulations are of doubtful validity or effect, unless there is a
specific statutory provision that is applicable.
2. The provisions of chapters 365 , 366
and 373 of NRS
governing the administration and collection of taxes by the Department
must not be construed in such a manner as to interfere or conflict with
the provisions of this section or any applicable regulations.
3. The provisions of this section apply to all taxes administered
and collected by the Department pursuant to the provisions of chapters
365 , 366 and 373
of NRS and any regulations adopted by the
Department relating thereto.
(Added to NRS by 2005, 22nd Special Session, 130 )
The Director of the
Department shall cause:
1. To be prepared in simple nontechnical terms a pamphlet setting
forth the Taxpayers’ Bill of Rights for Taxes on Fuels and a description
of the regulations relating thereto adopted by the Department pursuant to
NRS 360A.020 .
2. A copy of the pamphlet to be:
(a) Posted on an Internet website maintained by the Department;
(b) Made available to any person upon request at the offices of the
Department and the Department of Taxation, and public libraries in each
county of this State; and
(c) Distributed with each notice to a taxpayer that an audit will
be conducted by the Department.
(Added to NRS by 2005, 22nd Special Session, 132 )
PAYMENT OF TAXES AND FEES
1. If a check or other method of payment submitted to the
Department for payment of any tax or fee required by chapter 365 , 366 or 373 of NRS or NRS 590.120 or 590.840
is returned to the Department or otherwise dishonored upon presentation
for payment, the Department:
(a) Shall charge an additional fee in the amount established by the
State Controller pursuant to NRS 353C.115 for handling the check or other method of
payment; and
(b) May require that any future payments be made by cashier’s
check, traveler’s check, money order or cash.
2. If a check or other method of payment is submitted to the
Department for payment of a tax or fee required by chapter 365 , 366 or 373 of NRS or NRS 590.120 or 590.840
on or before the date the tax or fee is due, but is afterward returned to
the Department or otherwise dishonored upon presentation for payment, the
submission of the check or other method of payment shall be deemed not to
constitute timely payment of the tax or fee.
(Added to NRS by 1999, 993 ; A 2003, 2902 ; 2005, 590 )
Except for any payments authorized pursuant to NRS 365.328 , 365.340 ,
366.375 and 366.397 , if the Department grants an extension of time
for paying any amount required to be paid pursuant to chapter 365 , 366 or 373 of NRS or NRS 590.120 or 590.840 ,
a person who pays the amount within the period for which the extension is
granted shall pay, in addition to the amount owing, interest at the rate
of 1 percent per month from the date the amount would have been due
without the extension until the date of payment.
(Added to NRS by 1999, 993 ; A 2003, 2902 )
Unless a different penalty or rate of interest is specifically provided
by statute, any person who fails to pay any tax or fee required by
chapter 365 , 366
or 373 of NRS or NRS 590.120 or 590.840
to this State or a county within the time required, shall pay a penalty
of not more than 10 percent of the amount of the tax or fee that is owed,
as determined by the Department, in addition to the tax or fee, plus
interest at the rate of 1 percent per month, or fraction of a month, from
the last day of the month following the period for which the amount or
any portion of the amount should have been reported until the date of
payment.
(Added to NRS by 1999, 993 )
1. If the Director of the Department or a hearing officer
designated by him finds that the failure of a person to make a timely
return or payment of a tax or fee required by chapter 365 , 366 or 373 of NRS or NRS 590.120 or 590.840
is the result of circumstances beyond the control of the person and
occurred despite the exercise of ordinary care and without willful
neglect, the Department may relieve him of all or part of any interest or
penalty, or both.
2. A person requesting relief must file with the Department a
statement signed, under penalty of perjury, that sets forth the facts
upon which he bases his claim for relief.
3. The Department shall disclose, upon the request of any person:
(a) The name of the person to whom relief was granted; and
(b) The amount of the relief.
(Added to NRS by 1999, 993 )
The Department may:
1. Enter into a written agreement with a person who is required to
pay the taxes or fees required by chapter 365 , 366 or 373 of NRS or NRS 590.120 or 590.840
for the payment of delinquent taxes or fees, interest or penalties
imposed pursuant to those provisions.
2. Adopt regulations providing for:
(a) The payment of delinquent taxes or fees, interest or penalties
upon the execution of a written agreement between the Department and such
a person; and
(b) The cancellation of such an agreement if the person becomes
delinquent in his payment of the delinquent taxes or fees, interest or
penalties owed to the Department pursuant to the provisions of chapter
365 , 366 or 373
of NRS or NRS 590.120 or 590.840 .
(Added to NRS by 1999, 994 )
1. The amounts, including interest and penalties, required to be
paid by a person pursuant to chapter 365 , 366
or 373 of NRS or
NRS 590.120 or 590.840 must be satisfied first if:
(a) The person is insolvent;
(b) The person makes a voluntary assignment of his assets;
(c) The estate of the person in the hands of executors,
administrators or heirs, before distribution, is insufficient to pay all
the debts due from the deceased; or
(d) The estate and effects of an absconding, concealed or absent
person required to pay any amount by force of such a revenue act are
levied upon by process of law.
2. This section does not give the State of Nevada a preference
over:
(a) Any recorded lien that attached before the date when the
amounts required to be paid became a lien; or
(b) Any costs of administration, funeral expenses, expenses of
personal illness, family allowances or debts preferred pursuant to
federal law or wages as provided in NRS 147.195 .
(Added to NRS by 1999, 996 ; A 2003, 2516 )
DETERMINATION OF DEFICIENT PAYMENT
Except as otherwise provided in NRS 366.395
:
1. If a person fails to file a return or the Department is not
satisfied with the return of any tax or fee required to be paid to the
Department pursuant to chapter 365 , 366
or 373 of NRS or
NRS 590.120 or 590.840 , the Department may determine the amount
required to be paid upon the basis of:
(a) The facts contained in the return;
(b) Any information that is in the possession of the Department or
may come into its possession; or
(c) Reasonable estimates of the amount.
2. One or more deficiency determinations may be made with respect
to the amount due for one or more periods.
3. In making its determination of the amount required to be paid,
the Department shall impose a penalty and interest on the amount of tax
or fee determined to be due, calculated at the rate and in the manner set
forth in NRS 360A.060 .
4. If a business is discontinued, a determination may be made at
any time thereafter within the period prescribed in NRS 360A.150 concerning liability arising out of that
business, irrespective of whether the determination is issued before the
due date of the liability.
(Added to NRS by 1999, 990 ; A 2003, 2902 )
In making a
determination, the Department may offset overpayments for a period or
periods, together with interest on the overpayments, against
underpayments for another period or periods or against penalties and the
interest on underpayments.
(Added to NRS by 1999, 991 )
If any part of the
deficiency for which a deficiency determination is made is because of
negligence or intentional disregard of any applicable provision of
chapter 365 , 366
or 373 of NRS or NRS 590.120 or 590.840 ,
or the regulations of the Department adopted pursuant thereto, a penalty
of 10 percent of the amount of the determination must be added thereto.
(Added to NRS by 1999, 991 )
If any
part of the deficiency for which a deficiency determination is made is
because of fraud or an intent to evade the payment of a tax or fee
required by chapter 365 , 366 or 373 of NRS or NRS
590.120 or 590.840 , or the regulations of the Department adopted
pursuant thereto, a penalty of 25 percent of the amount of the
determination must be added thereto.
(Added to NRS by 1999, 991 )
1. The Department shall give a person against whom a determination
has been made written notice of its determination.
2. The notice may be served personally or by mail. If served by
mail, the notice must be addressed to the person at his address as it
appears in the records of the Department.
3. If the notice is served by mail, service is complete at the
time the notice is deposited with the United States Postal Service.
4. Service of notice tolls any limitation for the determination of
a further deficiency.
(Added to NRS by 1999, 991 )
1. Except as otherwise provided in subsections 2, 3 and 4, each
notice of a deficiency determination issued by the Department must be
personally served or mailed within 4 years after the last day of the
month following the period for which the amount is proposed to be
determined or within 4 years after the return is filed, whichever period
expires later.
2. In the case of a failure to make a return or a claim for an
additional amount, each notice of determination must be mailed or
personally served within 8 years after the last day of the month
following the period for which the amount is proposed to be determined.
3. If, before the expiration of the time prescribed in this
section for the mailing of a notice of determination, the taxpayer has
signed a waiver consenting to the mailing of the notice after that time,
the notice may be mailed at any time before the expiration of the period
agreed upon. The period so agreed upon may be extended by subsequent
agreements in writing if each agreement is made before the expiration of
the period previously agreed upon.
4. This section does not apply to cases of fraud or the
intentional evasion of a provision of chapter 365 , 366 or 373 of NRS or NRS 590.120 or 590.840 ,
or any regulation of the Department adopted pursuant thereto.
(Added to NRS by 1999, 991 ; A 2003, 2903 )
1. Any person against whom a deficiency determination is made who
believes that the determination is incorrect may petition the Department
for a redetermination within 30 days after being served with the notice
of determination.
2. If a petition for redetermination is not filed within the
period prescribed in subsection 1, the person is deemed to have waived
the right to contest the determination or recover a refund.
3. For good cause shown, the Department may extend the time within
which a petition for redetermination must be filed. Any request for an
extension of time pursuant to this subsection must be filed with the
Department within 30 days after service of the notice of determination.
(Added to NRS by 1999, 992 ; A 2003, 2903 )
A petition for redetermination
must:
1. Set forth the amount of the determination that is contested and
the grounds for requesting a redetermination; and
2. Be accompanied by:
(a) Payment of the amount of the determination that is not
contested; and
(b) Any books and records and other evidence which support the
petition.
(Added to NRS by 1999, 992 ; A 2003, 2903 )
1. If a petition for redetermination is filed within the period
prescribed in NRS 360A.160 , the
Department shall reconsider the determination and, if the person has so
requested in the petition, grant the person an oral hearing and give him
at least 10 days’ notice of the time and place of the hearing.
2. The Department may continue the hearing from time to time as
may be necessary.
(Added to NRS by 1999, 992 )
The Department may decrease or increase the amount of
the determination before it becomes final, but the amount may be
increased only if a claim for the increase is asserted by the Department
before or during the hearing.
(Added to NRS by 1999, 992 )
The order entered by an officer of the Department upon a
petition for redetermination becomes final 30 days after service upon the
petitioner of notice thereof.
(Added to NRS by 1999, 992 )
1. Before a person may request judicial review pursuant to NRS
233B.130 from a final order of the
Department upon a petition for redetermination, he must:
(a) Pay the amount of the determination; or
(b) Enter into a written agreement with the Department that
establishes a later date by which he is required to pay the amount of the
determination.
2. If a court determines that the amount of the final order should
be reduced or that the person does not owe any taxes or fees, the
Department shall credit or refund any amount paid by the person that
exceeds the amount owed.
(Added to NRS by 1999, 992 )
1. The amount specified as deficient in a determination made by
the Department pursuant to the provisions of NRS 360A.100 to 360A.220 , inclusive, is due at the time the
determination becomes final.
2. If the amount specified as deficient in a determination is not
paid when the determination becomes final and the person against whom the
determination is made has not entered into a written agreement with the
Department for the payment of the amount specified as deficient in the
determination, the Department shall impose a penalty of 10 percent of the
amount specified as deficient in the determination, exclusive of interest
and penalties.
(Added to NRS by 1999, 992 )
DETERMINATION OF JEOPARDIZED TAXES AND FEES
If the
Department believes that the collection of any amount of taxes or fees
due pursuant to chapter 365 , 366 or 373 of NRS or NRS
590.120 or 590.840 will be jeopardized by delay, the Department
shall make a determination of the amount required to be collected and
serve notice of the determination upon the person against whom it is made.
(Added to NRS by 1999, 993 )
The amount specified in
the determination must be paid within 10 days after the service of the
notice of the determination unless a petition for redetermination is
filed within that period. If the amount of the determination is not paid
within that period and a petition for redetermination is not filed, the
determination becomes final and any penalty for delinquency and interest
provided for in this chapter attaches to the amount of the determination.
(Added to NRS by 1999, 993 )
A
person against whom a determination is made pursuant to NRS 360A.230
may petition for a redetermination.
The petition is subject to the requirements of NRS 360A.160 to 360A.220 , inclusive, except that the petition must be
made within 10 days after service of the notice of determination. A
person who petitions for a redetermination must deposit with the
Department within 10 days after service of the notice of determination
such security as the Department determines is necessary.
(Added to NRS by 1999, 993 )
PROCEDURES FOR COLLECTION AND ENFORCEMENT
Action for Collection
1. If a person who is delinquent in the payment of any tax or fee
required by chapter 365 , 366 or 373 of NRS or NRS
590.120 or 590.840 has not paid the amount of a deficiency
determination, the Department may bring an action in a court of this
State, a court of any other state or a court of the United States to
collect the delinquent or deficient amount, penalties and interest. The
action must be brought not later than 3 years after the payment became
delinquent or the determination became final or within 5 years after the
last recording of an abstract of judgment or of a certificate
constituting a lien for the tax or fee owed.
2. The Attorney General shall prosecute the action. The provisions
of NRS and the Nevada Rules of Civil Procedure and Nevada Rules of
Appellate Procedure relating to service of summons, pleadings, proofs,
trials and appeals are applicable to the proceedings. In the action, a
writ of attachment may issue. A bond or affidavit is not required before
an attachment may be issued.
3. In the action, a certificate by the Department showing the
delinquency is prima facie evidence of:
(a) The determination of the tax or fee or the amount of the tax or
fee;
(b) The delinquency of the amounts; and
(c) The compliance by the Department with the procedures required
by law related to the computation and determination of the amounts.
(Added to NRS by 1999, 994 )
Summary Judgment for Amount Due
1. If, with respect to any tax or fee required by chapter 365
, 366 or 373
of NRS or NRS 590.120 or 590.840 ,
a person:
(a) Fails to pay the tax or fee when due according to his return
filed with the Department;
(b) Fails to pay a deficiency determination when due; or
(c) Defaults on a payment pursuant to a written agreement with the
Department,
Ê the Department may, within 3 years after the amount is due, file in the
office of the clerk of any court of competent jurisdiction an application
for the entry of a summary judgment for the amount due.
2. The application must be accompanied by a certificate that
specifies:
(a) The amount required to be paid, including any interest and
penalties due;
(b) The name and address of the person liable for the payment, as
they appear on the records of the Department;
(c) The basis for the determination of the Department of the amount
due; and
(d) That the Department has complied with the applicable provisions
of law relating to the determination of the amount required to be paid.
3. The application must include a request that judgment be entered
against the person in the amount required to be paid, including any
interest and penalties due, as set forth in the certificate.
(Added to NRS by 1999, 994 )
The county clerk shall, immediately upon
the filing of the application and certificate pursuant to NRS 360A.270
, enter a judgment for the State of
Nevada against the person liable for the payment in the amount required
to be paid, together with any penalties and interest due as set forth in
the certificate. The Department shall serve a copy of the judgment,
together with the application and the certificate, upon the person
against whom the judgment is entered, by personal service or by mailing a
copy to his last known address as it appears in the records of the
Department.
(Added to NRS by 1999, 995 )
Execution must issue
upon the judgment upon request of the Department in the same manner as
execution may issue upon other judgments, and sales must be held under
the execution, as provided in chapter 21 of
NRS.
(Added to NRS by 1999, 995 )
1. An abstract of the judgment, or a copy thereof, may be recorded
in the office of the county recorder of any county.
2. From the time of its recordation, the abstract of the judgment
becomes a lien upon all real and personal property in that county which
the judgment debtor owns at the time, or which he may afterward acquire,
until the lien expires. The lien has the force, effect and priority of a
judgment lien and continues for 5 years after the date of the judgment
entered by the county clerk unless sooner released or otherwise
discharged.
(Added to NRS by 1999, 995 )
The lien may, within 5 years
after the date of the judgment or within 5 years after the last extension
of the lien in the manner provided in this section, be extended by
recording in the office of the county recorder an abstract or copy of the
judgment, and from the time of that recording, the lien must be extended
upon the property in that county for 5 years unless sooner released or
otherwise discharged.
(Added to NRS by 1999, 995 )
The remedies provided for in NRS 360A.270 to 360A.320 , inclusive, are intended to supplement any
other remedies provided for in this chapter or chapter 365 , 366 or 373 of NRS. The provisions of NRS 360A.270 to 360A.320 , inclusive, do not limit or repeal any
additional requirements imposed upon the Department by statute, or
otherwise by law.
(Added to NRS by 1999, 995 )
Liens
1. If any tax or fee required by chapter 365 , 366 or 373 of NRS or NRS 590.120 or 590.840
is not paid when due, the Department may, within 3 years after the date
that the tax or fee became due, file for record a certificate in the
office of any county recorder which states:
(a) The amount of the tax or fee and any interest or penalties due;
(b) The name and address of the person who is liable for the amount
due as they appear on the records of the Department; and
(c) That the Department has complied with the procedures required
by law for determining the amount due.
2. From the time of the filing of the certificate, the amount due,
including interest and penalties, constitutes a lien upon all real and
personal property in the county owned by the person or acquired by him
afterwards and before the lien expires. The lien has the effect and
priority of a judgment lien and continues for 5 years after the time of
the filing of the certificate unless sooner released or otherwise
discharged.
3. Within 5 years after the date of the filing of the certificate
or within 5 years after the date of the last extension of the lien
pursuant to this subsection, the lien may be extended by filing for
record a new certificate in the office of the county recorder of any
county. From the time of filing, the lien is extended to all real and
personal property in the county owned by the person or acquired by him
afterwards for 5 years, unless sooner released or otherwise discharged.
(Added to NRS by 1999, 996 )
1. The Department may release all or any portion of the property
subject to a lien imposed by the Department or subordinate the lien to
other liens and encumbrances if it determines that the amount, interest
and penalties are secured sufficiently by a lien on other property or
that the release or subordination of the lien will not jeopardize the
collection of the amount, interest and penalties.
2. A certificate by the Department stating that any property has
been released from the lien, or that the lien has been subordinated to
other liens and encumbrances, is conclusive evidence that the property
has been released or that the lien has been subordinated.
(Added to NRS by 1999, 996 )
Warrant for Collection
1. The Department or its authorized representative may issue a
warrant for the enforcement of a lien and for the collection of any
delinquent taxes or fees required by chapter 365 , 366 or 373 of NRS or NRS 590.120 or 590.840 :
(a) Within 3 years after the person is delinquent in the payment of
the tax or fee; or
(b) Within 5 years after the last recording of an abstract of
judgment or of a certificate constituting a lien for the tax or fee.
2. The warrant must be directed to a sheriff or constable and has
the same effect as a writ of execution.
3. The warrant must be levied and sale made pursuant to the
warrant in the same manner and with the same effect as a levy of and a
sale pursuant to a writ of execution.
(Added to NRS by 1999, 997 )
1. The Department may pay or advance to the sheriff or constable
the same fees, commissions and expenses for acting upon the warrant as
are provided by law for acting upon a writ of execution. The Department
shall approve the fees for publication in a newspaper. Approval from a
court is not required for publication.
2. The fees, commissions and expenses are the obligation of the
person against whom the warrant is issued.
(Added to NRS by 1999, 997 )
Miscellaneous Procedures
1. If a person:
(a) Continues to engage in business in this State without a permit
or license as required by chapter 365 or 366
of NRS, or after the license or permit has
been suspended or revoked;
(b) Knowingly sells at retail any fuel that is subject to taxation
pursuant to chapter 365 or 366 of NRS for which the tax imposed by chapter 365
or 366 of NRS is
not remitted; or
(c) Sells or otherwise distributes dyed special fuel in violation
of NRS 366.733 ,
Ê the Department may, after providing notice to that person, order any
place of business of the person to be locked and sealed. If notice is
served by mail, it must be addressed to the person at his address as it
appears in the records of the Department.
2. The order to lock and seal a place of business must be
delivered to the sheriff of the county in which the business is located.
The sheriff shall assist in the enforcement of the order.
(Added to NRS by 1999, 997 ; A 2005, 1150 )—(Substituted in revision for NRS
360A.030)
1. If a person is delinquent in the payment of any tax or fee
required by chapter 365 , 366 or 373 of NRS or NRS
590.120 or 590.840 , or if a determination has been made against
him that remains unpaid, the Department may:
(a) Not later than 3 years after the payment became delinquent or
the determination became final; or
(b) Not later than 5 years after the last recording of an abstract
of judgment or of a certificate constituting a lien for the tax or fee
owed,
Ê give a notice of the delinquency and a demand to transmit personally or
by registered or certified mail to any person, including, without
limitation, any officer or department of this State or any political
subdivision or agency of this State, who has in his possession or under
his control any credits or other personal property belonging to the
delinquent taxpayer, or owing any debts to the delinquent taxpayer or
person against whom a determination has been made which remains unpaid,
or owing any debts to the delinquent taxpayer or that person. In the case
of any state officer, department or agency, the notice must be given to
the officer, department or agency before it presents the claim of the
delinquent taxpayer to the State Controller.
2. A state officer, department or agency which receives such a
notice may satisfy any debt owed to it by that person before it honors
the notice of the Department.
3. After receiving the demand to transmit, the persons so notified
may not transfer or otherwise dispose of the credits, other personal
property, or debts in their possession or under their control at the time
they received the notice until the Department consents to a transfer or
other disposition.
4. Each person so notified shall, within 10 days after receipt of
the demand to transmit, inform the Department of, and transmit to the
Department all such credits, other personal property, or debts in his
possession, under his control or owing by him within the time and in the
manner requested by the Department. Except as otherwise provided in
subsection 5, no further notice is required to be served upon that person.
5. If the property of the delinquent taxpayer consists of a series
of payments owed to him, the person who owes or controls the payments
shall transmit the payments to the Department until otherwise notified by
the Department. If the debt of the delinquent taxpayer is not paid within
1 year after the Department issued the original demand to transmit, the
Department shall issue another demand to transmit to the person
responsible for making the payments informing him to continue to transmit
payments to the Department or that his duty to transmit the payments to
the Department has ceased.
6. If the notice of the delinquency seeks to prevent the transfer
or other disposition of a deposit in a bank or other credits or personal
property in the possession or under the control of a bank or other
depository institution, the notice must be delivered or mailed to the
branch or office of the bank or other depository institution at which the
deposit is carried or at which the credits or personal property is held.
7. If any person so notified makes any transfer or other
disposition of the property or debts required to be withheld or
transmitted, to the extent of the value of the property or the amount of
the debts thus transferred or paid, he is liable to this State for any
indebtedness due pursuant to chapter 365 , 366
or 373 of NRS or
NRS 590.120 or 590.840 from the person with respect to whose
obligation the notice was given if solely by reason of the transfer or
other disposition, this State is unable to recover the indebtedness of
the person with respect to whose obligation the notice was given.
(Added to NRS by 1999, 997 )
In
carrying out the provisions of NRS 360A.370 , the Department shall determine as early as
possible whether there have been withheld or transmitted sufficient
liquid assets to satisfy the claim of this State. As soon as the
Department determines that the assets have been withheld or transmitted,
it shall consent to a transfer or other disposition of the assets in
excess of that amount.
(Added to NRS by 1999, 998 )
1. If a person who is liable for any tax or fee required by
chapter 365 , 366
or 373 of NRS or NRS 590.120 or 590.840
sells any portion of his business or stock of goods not in the ordinary
course of business or quits the business, his successors or assignees
shall:
(a) If the business or stock of goods was purchased for money,
withhold from the purchase price the amount due; or
(b) If the business or stock of goods was not purchased for money,
withhold a sufficient portion of the assets of the business or stock of
goods which, if sold, would equal the amount due,
Ê until the former owner provides the successors or assignees with a
receipt or certificate from the Department indicating that he paid the
amount due.
2. A successor or assignee who fails to withhold the amount
required pursuant to subsection 1 becomes personally liable for the
payment of the amount required to be withheld by him to the extent of the
consideration paid for the business or stock of goods, valued in money.
3. The Department shall issue a certificate of the amount due to
the successor or assignee:
(a) Not later than 60 days after receiving a written request from
the successor or assignee for such a certificate; or
(b) Not later than 60 days after the date the records of the former
owner are made available for audit,
Ê whichever period expires later, but not later than 90 days after
receiving the request.
4. If the Department fails to mail the certificate, the successor
or assignee is released from any further obligation to withhold any
portion of the purchase price, business or stock of goods.
5. The time within which the obligation of the successor or
assignee may be enforced begins when the person who is liable for the tax
or fee sells or assigns all or any portion of his business or stock of
goods or when the determination against the person becomes final,
whichever occurs later.
(Added to NRS by 1999, 998 )
1. At any time within 3 years after a person has become delinquent
in the payment of any amount of taxes or fees due pursuant to chapter 365
, 366 or 373
of NRS or NRS 590.120 or 590.840 ,
the Department may seize any property, real or personal, of the person
and sell the property, or a sufficient part of it, at public auction to
pay the amount due, together with any interest or penalties imposed for
the delinquency and any costs incurred on account of the seizure and sale.
2. Any seizure made to collect a tax or fee due may be only of the
property of the person not exempt from execution under the provisions of
law.
(Added to NRS by 1999, 999 )
The Department may adopt regulations that prescribe the
manner in which a person who does not owe any taxes or fees to the
Department may claim an ownership interest in property transmitted to or
seized by the Department. The regulations must set forth:
1. The procedure for asserting such a claim; and
2. The circumstances under which the Department will honor the
claim.
(Added to NRS by 1999, 999 )
The notice of a sale and the time and place of the sale must be
given to the delinquent person in writing at least 10 days before the
date set for the sale. The notice must:
1. Include:
(a) A description of the property to be sold;
(b) A statement of the amount due, including interest, penalties
and costs;
(c) The name of the delinquent person; and
(d) A statement that unless the amount due, interest, penalties and
costs are paid on or before the time fixed in the notice for the sale,
the property, or as much of it as is necessary, will be sold in
accordance with law and the notice;
2. Be enclosed in an envelope addressed to the person at his last
known address or place of business in this State and deposited in the
United States Postal Service, postage prepaid; and
3. Be published for at least 10 days before the date set for the
sale in a newspaper of general circulation published in the county in
which the property seized will be sold. If there is no newspaper of
general circulation in the county, notice must be posted in three public
places in the county 10 days before the date set for the sale.
(Added to NRS by 1999, 999 )
1. At a sale described in NRS 360A.420 , the Department shall sell the property in
accordance with law and the notice and deliver to the purchaser a bill of
sale for the personal property and a deed for any real property sold. The
bill of sale or deed vests the interest or title of the person liable for
the amount in the purchaser.
2. The unsold portion of any property seized may be left at the
place of sale at the risk of the person liable for the amount.
(Added to NRS by 1999, 1000 )
1. If, upon the sale, the money received exceeds the total of all
amounts, including interest, penalties and costs due this State, the
Department shall return the excess to the person liable for the amounts
and obtain his receipt.
2. If a person who has an interest in or lien upon the property
files with the Department a notice of his interest or lien before the
sale, the Department shall withhold any excess pending a determination of
the rights of the respective parties to it by a court of competent
jurisdiction.
3. If the receipt of the person liable for the amount is not
available, the Department shall deposit the excess money with the State
Treasurer, as trustee for the owner, subject to the order of the person
liable for the amount, his heirs, successors or assigns.
(Added to NRS by 1999, 1000 )
