Nevada Revised Statutes 463.142 – Civil action by Board to collect fees, interest, penalty or tax; attachment; records as evidence
1. At any time:
Terms Used In Nevada Revised Statutes 463.142
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- 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
- Writ: A formal written command, issued from the court, requiring the performance of a specific act.
(a) Within 5 years after any amount of fees, interest, penalties or tax required to be paid or collected pursuant to the provisions of this chapter becomes due and payable;
(b) Within 5 years after the delinquency of any amount of such fees, interest, penalties or tax; or
(c) Within 3 years after the Board has, within one of the 5-year periods limited by paragraphs (a) and (b), made a determination of any fee, interest, penalty or tax pursuant to NRS 463.388, whichever period extends the longest, the Board may bring a civil action in the courts of this state, or any other state, or of the United States, in the name of the State of Nevada to collect the amount due together with penalties and interest. An action may be brought even though the person owing the amount is no longer a gaming licensee under the provisions of this chapter.
2. If the action is brought in this state:
(a) A writ of attachment may issue, and no bond or affidavit previous to the issuing of the attachment is required.
(b) The records of the Board are prima facie evidence of the determination of the tax or the amount of the tax, the delinquency of the amount set forth and compliance by the Board with all the provisions of this chapter in relation to the computation and determination of the amounts.