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Nevada Revised Statutes Title 32. Revenue and Taxation § 360.420. Application for entry of judgment:  Authority of Department;  certificate of delinquency

Current as of January 01, 2021 | Updated by FindLaw Staff

1. If, with respect to any tax or fee administered by the Department, a person:

(a) Fails to pay the tax or fee when due according to his or her own 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,

the Department may, within 4 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 specifying:

(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 in relation 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.

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Cite this article: FindLaw.com - Nevada Revised Statutes Title 32. Revenue and Taxation § 360.420. Application for entry of judgment:  Authority of Department;  certificate of delinquency - last updated January 01, 2021 | https://codes.findlaw.com/nv/title-32-revenue-and-taxation/nv-rev-st-360-420/

Read this complete Nevada Revised Statutes Title 32. Revenue and Taxation § 360.420. Application for entry of judgment:  Authority of Department;  certificate of delinquency on Westlaw

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