Nevada § 375.220 Cases of priority; subordination to prior recorded lien and certain other debts

Nevada Statutes

§ 375.220 — Cases of priority; subordination to prior recorded lien and certain other debts

Nevada § 375.220

Title 32REVENUE AND TAXATION

Ch. 375Taxes

ENFORCEMENT

This text of Nevada § 375.220 (Cases of priority; subordination to prior recorded lien and certain other 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. § 375.220 (2026).

Text

1. The amounts, including interest and penalties, required to be paid by any person pursuant to this chapter 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 county recorder 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

Free access — add to your briefcase to read the full text and ask questions with AI

1. The amounts, including interest and penalties, required to be paid by any person pursuant to this chapter 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 county recorder 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 .