A brand inspection clearance certificate described in NRS 562.460 or 565.120 must not be issued for the movement of any sheep or livestock owned by a person delinquent in the payment of a tax. The Department may collect any delinquent tax and the penalty and interest thereon at the time of a brand or health inspection. The appropriate county authority must be notified if the tax is so collected.
(Added to NRS by 1985, 744; A 1993, 1762; 1995, 213; 1999, 3702; 2003, 2164)
Structure Nevada Revised Statutes
Chapter 575 - Miscellaneous Provisions; Collection of Taxes
NRS 575.010 - Working horse, mule or cattle without consent of owner.
NRS 575.040 - Liability for damages caused by poisonous or injurious liquid.
NRS 575.120 - Declaration of average number, kind and classification of livestock and sheep.
NRS 575.160 - Exemption from tax if less than cost of collection.
NRS 575.180 - Approval of report; copy; notification of change resulting from challenge of accuracy.
NRS 575.185 - Maximum rate of tax; minimum tax; deposit in Livestock Inspection Account.
NRS 575.190 - Calculation of total taxes due.
NRS 575.200 - Billing of owners; failure to receive bill not excuse from payment.
NRS 575.210 - Department to transmit revenue from taxes, penalties and interest to State Controller.