Nevada Revised Statutes Section 360.4195 - Revenue and Taxation

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 principal or home office.

Last modified: February 27, 2006