NRS 375B.400 – Deposit, separate accounting and expenditure of proceeds.
1. The Department shall deposit all payments received pursuant to this chapter in the State General Fund. 2. The money deposited in the State General Fund pursuant to subsection 1 must be accounted for separately and may only be expended upon legislative appropriation. (Added to NRS by 1989, 1500)
NRS 375B.410 – Authorized use of proceeds.
The money collected pursuant to the provisions of this chapter must be used only for the purpose of education, to be divided between the common schools and the Nevada System of Higher Education for their support and maintenance. (Added to NRS by 1989, 1500; A 1993, 399; 2005, 366)
NRS 375B.320 – Warrant for enforcement of lien; levy and sale.
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 […]
NRS 375B.330 – Fees, commissions and expenses for enforcement of lien.
1. The Department may pay or advance to the sheriff the same fees, commissions and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The Department, and not the court, shall approve the fees for publication in a newspaper. 2. The fees, commissions and […]
NRS 375B.340 – Writ of execution for enforcement of judgment.
1. At any time after the tax imposed by NRS 375B.100 is delinquent, the Department may have a writ of execution issued for the enforcement of any judgment rendered in respect to the tax. 2. The writ must be executed against any property of the person liable for payment of the tax, or against any […]
NRS 375B.350 – Time for commencement of proceedings for collection.
Proceedings for the collection of any tax imposed by NRS 375B.100 may be commenced at any time after the tax is due and within 10 years after the time a determination of deficiency is issued. (Added to NRS by 1989, 1499; A 1995, 1090)
NRS 375B.360 – Certificate by Department prima facie evidence in proceeding for collection.
In any proceeding for the enforcement of the tax imposed by NRS 375B.100 a certificate by the Department showing the amount due is prima facie evidence of: 1. The imposition of the tax; 2. The fact that it is due; and 3. Compliance by the Department with all the provisions of this chapter in relation […]
NRS 375B.370 – Action to prevent or enjoin collection of tax barred.
No injunction or other legal or equitable process must issue in any suit, action or proceeding in any court against this state or any officer of this state to prevent or enjoin the collection of any tax imposed by NRS 375B.100. (Added to NRS by 1989, 1499)
NRS 375B.380 – Suits for collection in other states authorized; suits for collection by officers of other states authorized.
The Department may bring suits in the courts of other states to collect taxes payable under this chapter. An officer of another state which extends a like comity to this state may sue for the collection of similar taxes in the courts of this state. A certificate by the secretary of state of another state, […]
NRS 375B.390 – Remedies of State cumulative; no election of remedies.
The remedies of the State for the enforcement of the tax imposed by NRS 375B.100 are cumulative, and no action taken by the Department or any other state officer or agency constitutes an election by the State or any of its officers to pursue any remedy to the exclusion of any other remedy for which […]