NRS 372A.2869: Issuance by Department of certificate of amount due upon transfer of license. [Effective January 1, 2027.]

If the holder of a license issued by the Board submits to the Board pursuant to NRS 678B.380 a request for a transfer of the license:

1. The holder of the license shall request in writing from the Department a certificate of the amount of any delinquent excise taxes, and any interest and penalties relating thereto, owed to the Department by the holder of the license; and

2. The Department shall issue to the holder of the license a certificate of the amount due:

(a) Not later than 30 days after receiving the written request pursuant to subsection 1; or

(b) Not later than 30 days after the date the records of the holder of the license are made available for audit by the Department,

Ê whichever period expires later, but in no event later than 60 days after the Department receives the request from the holder of the license.