reglab/housing_qa huggingface dataset:
NV Rev Stat § 360.400 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.400 - Time for payment of determined amount; penalty for delinquency in payment.

  1. All determinations made by the Department under the authority of NRS 360.300 to 360.400, inclusive, are due at the time they become final.  2. If the determination is not paid when it becomes final and the taxpayer has not entered into a written agreement with the Department for the payment of the determination, the Department shall impose a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties.  (Added to NRS by 1971, 595; A 1975, 1652; 1987, 329; 1995, 1062; 1997, 1567)
NV Rev Stat § 360.412 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.412 - Duty of Department to make determination; service of notice.

If the Department believes that the collection of any amount of sales or use tax, business tax or other excise due pursuant to this title, NRS 482.313 or chapter 585 of NRS will be jeopardized by delay, it shall make a determination of the amount required to be collected and serve notice of the determination upon the person against whom it is made.  (Added to NRS by 1985, 947; A 1991, 2459; 1997, 823)
NV Rev Stat § 360.414 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.414 - When payment due; finality of determination; penalty for delinquent payment.

The amount specified in the determination must be paid within 10 days after the service of the notice of the determination unless a petition for redetermination is filed within that period. If the amount of the determination is not paid within the 10 days and a petition for redetermination is not filed, the determination becomes final and any penalty for delinquency and interest provided for in this title attaches to the amount of the determination.  (Added to NRS by 1985, 947)
NV Rev Stat § 360.416 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.416 - Petition for redetermination; deposit of security.

A person against whom a determination is made pursuant to NRS 360.412 may petition for redetermination. The petition is subject to the requirements of NRS 360.360 to 360.400, inclusive, except that the petition must be made within 10 days after service of the notice of determination. A person who petitions for a redetermination shall deposit with the Department within the 10-day period such security as the Department deems necessary.  (Added to NRS by 1985, 947; A 1997, 1568)
NV Rev Stat § 360.417 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.417 - Penalty for failure to pay tax or fee.

Except as otherwise provided in NRS 360.232 and 360.320, and unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372B, 374, 377, 377A, 377C, 377D, 444A or 585 of NRS, any of the taxes provided for in NRS 372A.290, or any fee provided for in NRS 482.313, and any person or governmental entity that fails to pay any fee provided for in NRS 360.787, to the State or a county within the time required, shall pay a penalty of not more than 10 percent of the amount of the tax or fee which is owed, as determined by the Department, in addition to the tax or fee, plus interest at the rate of 0.75 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of the amount should have been reported until the date of payment. The amount of any penalty imposed must be based on a graduated schedule adopted by the Nevada Tax Commission which takes into consideration the length of time the tax or fee remained unpaid.  (Added to NRS by 1987, 328; A 1989, 32, 1690; 1991, 1406, 2459, 2468; 1997, 823, 1415, 2597; 1999, 577, 1001, 2485, 2504; 2003, 2930; 2003, 20th Special Session, 159, 296; 2007, 910; 2011, 3142; 2013, 2798; 2015, 2258, 2608, 2898; 2019, 3265)
NV Rev Stat § 360.419 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.419 - Waiver or reduction of interest or penalty.

  1. If the Executive Director or a designated hearing officer finds that the failure of a person to make a timely return or payment of any tax or fee required to be paid to the Department pursuant to this title or NRS 482.313 is the result of circumstances beyond his or her control and occurred despite the exercise of ordinary care and without intent, the Department may relieve the person of all or part of any interest or penalty, or both.  2. A person seeking relief must file with the Department a statement under oath setting forth the facts upon which the person bases his or her claim.  3. The Department shall disclose, upon the request of any person:  (a) The name of the person to whom relief was granted; and  (b) The amount of the relief.  4. The Executive Director or a designated hearing officer shall act upon the request of a taxpayer seeking relief pursuant to NRS 361.4835 which is deferred by a county treasurer or county assessor.  (Added to NRS by 1987, 328; A 1993, 86; 1997, 1568; 1999, 1001; 2003, 20th Special Session, 159; 2011, 398)
NV Rev Stat § 360.4193 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.4193 - Authority of Department; prosecution by Attorney General; issuance of writ of attachment; effect of certificate of Department showing delinquency.

  1. If a person is delinquent in the payment of any tax or fee administered by the Department or 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:  (a) May not be brought if the decision that the payment is delinquent or that there is a deficiency determination is on appeal to the Nevada Tax Commission pursuant to NRS 360.245.  (b) 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 tax owed.  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 all of the procedures required by law related to the computation and determination of the amounts.  (Added to NRS by 1995, 1058; A 1999, 2485)
NV Rev Stat § 360.4195 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.4195 - Action for use tax: Manner of service of process.

  1. In an action relating to use tax, process may be served:  (a) According to the Nevada Rules of Civil Procedure; or  (b) By serving an agent or clerk of a retailer in this state at a place of business maintained by the retailer in this state.  2. If process is served in the manner set forth in paragraph (b) of subsection 1, a copy of the process must be sent by registered or certified mail to the retailer at his or her principal or home office.  (Added to NRS by 1995, 1059)
NV Rev Stat § 360.420 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 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:  (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.  (Added to NRS by 1971, 924; A 1975, 1652; 1995, 1063; 2011, 398)
NV Rev Stat § 360.425 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.425 - Entry of judgment by county clerk; service of copy of judgment, application and certificate by Department.

The county clerk, immediately upon the filing of the application and certificate pursuant to NRS 360.420, shall enter a judgment for the State of Nevada against the person liable for the payment in the amount required to be paid, together with any penalties and interest due as set forth in the certificate. The Department shall serve a copy of the judgment, together with the application and the certificate, upon the person against whom the judgment is entered, either by personal service or by mailing a copy to his or her last known address as it appears in the records of the Department.  (Added to NRS by 1997, 1414)
NV Rev Stat § 360.440 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.440 - Execution: Issuance; sale.

Execution shall issue upon the judgment upon request of the Department in the same manner as execution may issue upon other judgments, and sales shall be held under such execution, as provided in chapter 21 of NRS.  (Added to NRS by 1971, 924; A 1975, 1653)
NV Rev Stat § 360.450 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.450 - Recordation of abstract or copy of judgment; effect and duration of resulting lien.

  1. An abstract of the judgment, or a copy thereof, may be recorded in the office of the county recorder of any county.  2. From the time of its recordation, it shall become a lien upon all real and personal property in such county owned by the judgment debtor at the time, or which he or she may afterward acquire, until the lien expires. The lien shall have the force, effect and priority of a judgment lien and shall continue for 5 years from the date of the judgment so entered by the county clerk unless sooner released or otherwise discharged.  (Added to NRS by 1971, 924)
NV Rev Stat § 360.460 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.460 - Extension of lien.

The lien may, within 5 years of the date of the judgment or within 5 years of the last extension of the lien in the manner herein provided, be extended by recording in the office of the county recorder an abstract or copy of the judgment, and from the time of such recording, the lien shall be extended upon the property in such county for 5 years unless sooner released or otherwise discharged.  (Added to NRS by 1971, 924)
NV Rev Stat § 360.470 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.470 - Remedies of State are supplemental; additional requirements unimpaired.

The remedies of the State provided for in NRS 360.420 to 360.470, inclusive, are intended to supplement existing remedies applicable to specific taxes provided for in this title. Nothing contained in NRS 360.420 to 360.470, inclusive, shall be deemed to limit or repeal additional requirements imposed upon the Department by statute, or otherwise by law.  (Added to NRS by 1971, 925; A 1975, 1653)
NV Rev Stat § 360.473 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.473 - Recordation of certificate of delinquency; resulting lien; duration and extension of lien.

  1. If any tax or fee administered by the Department is not paid when due, the Department may, within 4 years after the date that the tax or fee was due, file for record a certificate in the office of any county recorder which states:  (a) The amount of the tax or fee and any interest or penalties due;  (b) The name and address of the person who is liable for the amount due as they appear on the records of the Department; and  (c) That the Department has complied with all procedures required by law for determining the amount due.  2. From the time of the filing of the certificate, the amount due, including interest and penalties, constitutes a lien upon all real and personal property in the county owned by the person or acquired by the person afterwards and before the lien expires. The lien has the effect and priority of a judgment lien and continues for 5 years after the time of the filing of the certificate unless sooner released or otherwise discharged.  3. Within 5 years after the date of the filing of the certificate or within 5 years after the date of the last extension of the lien pursuant to this subsection, the lien may be extended by filing for record a new certificate in the office of the county recorder of any county. From the time of filing, the lien is extended to all real and personal property in the county owned by the person or acquired by the person afterwards for 5 years, unless sooner released or otherwise discharged.  (Added to NRS by 1995, 1059; A 2011, 398)
NV Rev Stat § 360.475 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.475 - Department may release or subordinate lien; evidentiary effect of certificate of release or subordination.

  1. The Department may release all or any portion of the property subject to a lien imposed by the Department or subordinate the lien to other liens and encumbrances if it determines that the amount, interest and penalties are secured sufficiently by a lien on other property or that the release or subordination of the lien will not jeopardize the collection of the amount, interest and penalties.  2. A certificate by the Department stating that any property has been released from the lien, or that the lien has been subordinated to other liens and encumbrances, is conclusive evidence that the property has been released, or that the lien has been subordinated.  (Added to NRS by 1995, 1059)
NV Rev Stat § 360.480 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.480 - Cases of priority; subordination to prior recorded liens and certain other debts.

  1. The amounts, including interest and penalties, required to be paid by any person under this title shall be satisfied first in any of the following cases:  (a) Whenever the person is insolvent.  (b) Whenever the person makes a voluntary assignment of his or her assets.  (c) Whenever the estate of the person in the hands of executors, administrators or heirs, prior to distribution, is insufficient to pay all the debts due from the deceased.  (d) Whenever the estate and effects of an absconding, concealed or absent person required to pay any amount by force of such a revenue act are levied upon by process of law.  2. This section does not give the State a preference over:  (a) Any recorded lien which attached prior to the date when the amounts required to be paid became a lien; or  (b) Any costs of administration, funeral expenses, expenses of personal illness, family allowances or debts preferred under federal law or wages as provided in NRS 147.195.  (Added to NRS by 1971, 925; A 2003, 2516)
NV Rev Stat § 360.483 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.483 - Issuance; effect; levy and sale.

  1. The Department or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent tax or fee which is administered by the Department:  (a) Within 4 years after the person is delinquent in the payment of the tax or fee; or  (b) Within 5 years after the last recording of an abstract of judgment or of a certificate constituting a lien for the tax or fee.  2. The warrant must be directed to a sheriff or constable and has the same effect as a writ of execution.  3. The warrant must be levied and sale made pursuant to the warrant in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.  (Added to NRS by 1995, 1060; A 2011, 399)
NV Rev Stat § 360.485 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.485 - Fees for services of sheriff or constable; approval of fees for publication in newspaper; obligation for payment of fees, commissions and expenses.

  1. The Department may pay or advance to the sheriff or constable the same fees, commissions and expenses for acting upon the warrant as are provided by law for acting upon a writ of execution. The Department must approve the fees for publication in a newspaper. Approval from a court is not required for such publication.  2. The fees, commissions and expenses are the obligation of the person against whom the warrant is issued.  (Added to NRS by 1995, 1060)
NV Rev Stat § 360.490 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.490 - Penalty for operation of business without permit or license; issuance of order to lock and seal business.

  1. Any person who engages in business in this state without having the appropriate permit or license for the business as required by this title or chapter 585 of NRS or who continues to engage in the business after such a permit or license has been suspended, and each officer of any corporation which so engages in business, is guilty of a misdemeanor.  2. If, after notice to the person, he or she continues to engage in the business without a permit or license, or after it has been suspended or revoked, the Department may order any place of business of the person to be locked and sealed. If notice under this subsection is served by mail, it must be addressed to the person at his or her address as it appears in the records of the Department.  (Added to NRS by 1983, 280)
NV Rev Stat § 360.500 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.500 - Delivery of order to lock and seal business to sheriff for enforcement.

The order to lock and seal a place of business must be delivered to the sheriff of the county in which the business is located who shall assist in the enforcement of the order.  (Added to NRS by 1983, 281)
NV Rev Stat § 360.520 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.520 - Limitation on withholding or transmitting assets.

In administering the provisions of NRS 360.510, the Department shall determine as early as possible whether there have been withheld or transmitted sufficient liquid assets to satisfy the claim of the State. As soon as the Department determines that the assets have been withheld or transmitted, it shall consent to a transfer or other disposition of all assets in excess of that amount.  (Added to NRS by 1975, 1786; A 1975, 1786; 1983, 283; 1995, 1064)
NV Rev Stat § 360.525 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.525 - Successor or assignee to withhold tax or equivalent assets from purchase price; liability for failure to withhold sufficient amount; release.

  1. If a person who is liable for any tax or fee administered by the Department sells any portion of his or her business or stock of goods not in the ordinary course of business or quits the business, the successors or assignees of that person shall:  (a) If the business or stock of goods was purchased for money, withhold from the purchase price the amount due; or  (b) If the business or stock of goods was not purchased for money, withhold a sufficient portion of the assets of the business or stock of goods which, if sold, would equal the amount due,  until the former owner provides the successors or assignees with a receipt or certificate from the Department showing that he or she paid the amount due.  2. A successor or assignee who fails to withhold the amount required pursuant to subsection 1 becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the consideration paid for the business or stock of goods, valued in money.  3. The Department shall issue a certificate of the amount due to the successor or assignee:  (a) Not later than 60 days after receiving a written request from the successor or assignee for such a certificate; or  (b) Not later than 60 days after the date the former owner’s records are made available for audit,  whichever period expires later, but not later than 90 days after receiving the request.  4. If the Department fails to mail the certificate, the successor or assignee is released from any further obligation to withhold any portion of the purchase price, business or stock of goods.  5. The time within which the obligation of the successor or assignee may be enforced begins at the time the person who is liable for the tax or fee sells or assigns all or any portion of his or her business or stock of goods or at the time that the determination against the person becomes final, whichever event occurs later.  (Added to NRS by 1995, 1060)
NV Rev Stat § 360.530 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.530 - Seizure of property by Department for payment of sales or use tax or other excise tax due.

  1. At any time within 3 years after any person has become delinquent in the payment of any amount of sales or use tax or other excise due pursuant to this title, NRS 482.313 or chapter 585 of NRS, the Department may seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due, together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.  2. Any seizure made to collect a tax due may be only of the property of the person not exempt from execution under the provisions of law.  (Added to NRS by 1983, 282; A 1997, 824)
NV Rev Stat § 360.535 (2021)
2021 Nevada Revised Statutes|Chapter 360 - General Provisions|NRS 360.535 - Regulations concerning claims of ownership interest in property transmitted to or seized by Department by person who does not owe tax.

The Department may adopt regulations which set forth the manner in which a person who does not owe any tax to the Department may claim an ownership interest in property transmitted to or seized by the Department. The regulations must set forth:  1. The procedures the person must follow to assert such a claim; and  2. The circumstances under which the Department will honor the claim.  (Added to NRS by 1995, 1061)