Nevada Revised Statutes Title 32. Revenue and Taxation § 360.279. Disposition of security for payment of sales and use taxes which remains unclaimed after account closed

1. Three years after the service of notice upon any person who has deposited security with the Department pursuant to the provisions of NRS 372.510 or 374.515 that any liability for the payment of sales and use taxes has been extinguished or satisfied and that his or her account has been closed and the security is eligible for return, the Department shall, upon the failure of the person to claim the security, direct the State Controller to:

2. The notice mentioned in this section must be given as provided in NRS 360.350.