Nevada § 360.265 Power of Nevada Tax Commission regarding uncollectible debts

Nevada Statutes

§ 360.265 — Power of Nevada Tax Commission regarding uncollectible debts

Nevada § 360.265

Title 32REVENUE AND TAXATION

Ch. 360General

ADMINISTRATION

This text of Nevada § 360.265 (Power of Nevada Tax Commission regarding uncollectible debts) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 360.265 (2026).

Text

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 the debtor, 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.

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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 the debtor, 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.