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Nevada · Through 2025 session (NRS as revised 2026-08-25) · Newer source version available

NRS 360.4195: Action for use tax: Manner of service of process.

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Where this section sits in the code
  1. TITLE 32 — REVENUE AND TAXATION
  2. CHAPTER 360 - GENERAL PROVISIONS
  3. PROCEDURES FOR COLLECTION AND ENFORCEMENT
  4. Summary Judgment for Amount Due

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 or her principal or home office.

Collected 2026-09-03T05:51:37Z. Source file · JSON

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