Nevada Revised Statutes 375B.320 – Warrant for enforcement of lien; levy and sale
Current as of: 2022 | Check for updates
|
Other versions
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 of any liens and for the collection of any amount required to be paid to the State. The warrant must be directed to any sheriff and has the same effect as a writ of execution. The warrant must be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and sale pursuant to a writ of execution.
Terms Used In Nevada Revised Statutes 375B.320
- Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
- 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
- Writ: A formal written command, issued from the court, requiring the performance of a specific act.