Nevada Revised Statutes 360.420 – Application for entry of judgment: Authority of Department; certificate of delinquency
1. If, with respect to any tax or fee administered by the Department, a person:
Terms Used In Nevada Revised Statutes 360.420
- Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
(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.