{"data":{"id":"us-nv/nrs-360.420","jurisdiction":"us-nv","citation":"NRS 360.420","heading":"Application for entry of judgment: Authority of Department; certificate of delinquency.","body":"1. If, with respect to any tax or fee administered by the Department, a person:\n(a) Fails to pay the tax or fee when due according to his or her own return filed with the Department;\n(b) Fails to pay a deficiency determination when due; or\n(c) Defaults on a payment pursuant to a written agreement with the Department,\nÊ the Department may, within 4 years after the amount is due, file in the office of the clerk of any court of competent jurisdiction an application for the entry of a summary judgment for the amount due.\n2. The application must be accompanied by a certificate specifying:\n(a) The amount required to be paid, including any interest and penalties due;\n(b) The name and address of the person liable for the payment, as they appear on the records of the Department;\n(c) The basis for the determination of the Department of the amount due; and\n(d) That the Department has complied with the applicable provisions of law in relation to the determination of the amount required to be paid.\n3. The application must include a request that judgment be entered against the person in the amount required to be paid, including any interest and penalties due, as set forth in the certificate.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 360 - GENERAL PROVISIONS","PROCEDURES FOR COLLECTION AND ENFORCEMENT","Summary Judgment for Amount Due"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360.html#NRS360Sec420","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"44efc338239aa77615e4cb37f545e987951509447e755a395cfbca233d993318","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360.4195","next":"us-nv/nrs-360.425"},"notice":"GroundRules: Original legal text. Not legal advice."}