NRS 360.535: Regulations concerning claims of ownership interest in property transmitted to or seized by Department by person who does not owe tax.

The Department may adopt regulations which set forth the manner in which a person who does not owe any tax to the Department may claim an ownership interest in property transmitted to or seized by the Department. The regulations must set forth:

1. The procedures the person must follow to assert such a claim; and

2. The circumstances under which the Department will honor the claim.