Application for entry of judgment: Authority of Department; certificate of delinquency.
1. If, with respect to any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, a person:
(a) Fails to pay the tax or fee when due according to his 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,
Êthe Department may, within 3 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 that specifies:
(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 relating 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.
Last modified: February 27, 2006