{"data":{"id":"us-nv/nrs-360.265","jurisdiction":"us-nv","citation":"NRS 360.265","heading":"Power of Nevada Tax Commission regarding uncollectible debts.","body":"The Tax Commission, by the affirmative vote of a majority of its members, may remove from its records the name of a debtor and the amount of tax, penalty and interest, or any of them, owed by the debtor, if after 5 years it remains impossible or impracticable to collect such sums. The Tax Commission shall establish a master file containing the information removed from its official records by this section.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 360 - GENERAL PROVISIONS","ADMINISTRATION"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360.html#NRS360Sec265","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"3265f4f7f9ba8e0c1b379031447eb786aa06772797549e398545ecfcc7c6412f","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360.264","next":"us-nv/nrs-360.270"},"notice":"GroundRules: Original legal text. Not legal advice."}