Nevada § 360A.090 Priority of right to receive payments in satisfaction of amounts due

Nevada Statutes

§ 360A.090 — Priority of right to receive payments in satisfaction of amounts due

Nevada § 360A.090

Title 32REVENUE AND TAXATION

Ch. 360AAdministration

PAYMENT OF TAXES AND FEES

This text of Nevada § 360A.090 (Priority of right to receive payments in satisfaction of amounts due) 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. § 360A.090 (2026).

Text

1. The amounts, including interest and penalties, required to be paid by a person pursuant to chapter 365 , 366 or 373 of NRS or NRS 445C.330 or 590.120 must be satisfied first if:

(a)The person is insolvent;

(b)The person makes a voluntary assignment of his or her assets;

(c)The estate of the person in the hands of executors, administrators or heirs, before distribution, is insufficient to pay all the debts due from the deceased; or

(d)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 of Nevada a preference over:

(a)Any recorded lien that attached before the date when the amounts required to be paid became a lien; or

(b)Any costs of a

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1. The amounts, including interest and penalties, required to be paid by a person pursuant to chapter 365 , 366 or 373 of NRS or NRS 445C.330 or 590.120 must be satisfied first if:
(a) The person is insolvent;
(b) The person makes a voluntary assignment of his or her assets;
(c) The estate of the person in the hands of executors, administrators or heirs, before distribution, is insufficient to pay all the debts due from the deceased; or
(d) 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 of Nevada a preference over:
(a) Any recorded lien that attached before 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 pursuant to federal law or wages as provided in NRS 147.195 .