Power of Nevada Tax Commission regarding uncollectible debts. The Tax Commission, by the affirmative vote of a majority of its members, may remove from its records the name of a debtor and the amount of tax, penalty and interest, or any of them, owed by him, if after 5 years it remains impossible or impracticable to collect such sums. The Tax Commission shall establish a master file containing the information removed from its official records by this section.
Last modified: February 27, 2006