Nevada Revised Statutes 360A.260 – Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency
1. If a person who is delinquent in the payment of any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 has not paid the amount of a deficiency determination, the Department may bring an action in a court of this State, a court of any other state or a court of the United States to collect the delinquent or deficient amount, penalties and interest. The action must be brought not later than 3 years after the payment became delinquent or the determination became final or within 5 years after the last recording of an abstract of judgment or of a certificate constituting a lien for the tax or fee owed.
Terms Used In Nevada Revised Statutes 360A.260
- Abstract of judgment: In a federal criminal proceeding, A certification from a U.S. District Court clerk that a judgment of restitution was entered against the defendant owing to the victim. If the defendant inherits, owns, or sells real property or holdings, these assets can then be attached at the state and local levels as well.
- 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.
- Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Department: means the Department of Motor Vehicles. See Nevada Revised Statutes 360A.010
- 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.
- Lien: A claim against real or personal property in satisfaction of a debt.
- 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
- Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
- Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
- Summons: Another word for subpoena used by the criminal justice system.
- Writ: A formal written command, issued from the court, requiring the performance of a specific act.
2. The Attorney General shall prosecute the action. The provisions of NRS and the Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings. In the action, a writ of attachment may issue. A bond or affidavit is not required before an attachment may be issued.
3. In the action, a certificate by the Department showing the delinquency is prima facie evidence of:
(a) The determination of the tax or fee or the amount of the tax or fee;
(b) The delinquency of the amounts; and
(c) The compliance by the Department with the procedures required by law related to the computation and determination of the amounts.