NRS 377B.210: Department required to disregard tax in determining amount of security required for payment of other sales and use taxes under certain circumstances.

If a person has not been habitually delinquent in the payment of any sales or use tax at any time within the immediately preceding 3 years, the Department shall disregard the amount of any tax due pursuant to this chapter when determining the amount of any security it may require from that person for the payment of any sales or use tax.