At any time within 10 years after a person is delinquent in the payment of any tax imposed pursuant to NRS 375B.100 or the interest or penalty thereon, or within 10 years after the last recording or filing of a notice of a lien for taxes, the Department may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the State. The warrant must be directed to any sheriff and has the same effect as a writ of execution. The warrant must be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and sale pursuant to a writ of execution.
(Added to NRS by 1989, 1499)
Structure Nevada Revised Statutes
Chapter 375B - Generation-Skipping Transfer Tax
NRS 375B.020 - "Direct skip" defined.
NRS 375B.030 - "Federal credit" defined.
NRS 375B.040 - "Generation-skipping transfer" defined.
NRS 375B.050 - "Person liable" defined.
NRS 375B.100 - Amount of tax imposed.
NRS 375B.110 - Determination of federal credit attributable to certain property situated in Nevada.
NRS 375B.150 - Return: Person liable for payment required to file; time for filing; regulations.
NRS 375B.160 - Return: Extension of time for filing.
NRS 375B.170 - Filing of amended return; additional tax.
NRS 375B.190 - Penalty for failure to file timely return; waiver.
NRS 375B.210 - Determination of deficiency: Generally.
NRS 375B.220 - Determination of deficiency: Correction of erroneous determination.
NRS 375B.240 - Liability for tax; time for payment.
NRS 375B.250 - Interest on delinquent payments.
NRS 375B.260 - Payment to be applied to interest, penalty and tax.
NRS 375B.270 - Bond for payment of tax.
NRS 375B.280 - Refund of overpayment.
NRS 375B.300 - Action to enforce claim for tax.
NRS 375B.310 - Lien for unpaid tax, interest or penalty; expiration and extinguishment of lien.
NRS 375B.320 - Warrant for enforcement of lien; levy and sale.
NRS 375B.330 - Fees, commissions and expenses for enforcement of lien.
NRS 375B.340 - Writ of execution for enforcement of judgment.
NRS 375B.350 - Time for commencement of proceedings for collection.
NRS 375B.360 - Certificate by Department prima facie evidence in proceeding for collection.
NRS 375B.370 - Action to prevent or enjoin collection of tax barred.
NRS 375B.390 - Remedies of State cumulative; no election of remedies.
NRS 375B.400 - Deposit, separate accounting and expenditure of proceeds.