{"data":{"id":"us-nv/nrs-360.483","jurisdiction":"us-nv","citation":"NRS 360.483","heading":"Issuance; effect; levy and sale.","body":"1. The Department or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent tax or fee which is administered by the Department:\n(a) Within 4 years after the person is delinquent in the payment of the tax or fee; or\n(b) Within 5 years after the last recording of an abstract of judgment or of a certificate constituting a lien for the tax or fee.\n2. The warrant must be directed to a sheriff or constable and has the same effect as a writ of execution.\n3. The warrant must be levied and sale made pursuant to the warrant in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 360 - GENERAL PROVISIONS","PROCEDURES FOR COLLECTION AND ENFORCEMENT","Warrant for Collection"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360.html#NRS360Sec483","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"f0ed30998145da8045915ac2a97b9766e695215d98609accea304f24c27313b6","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360.480","next":"us-nv/nrs-360.485"},"notice":"GroundRules: Original legal text. Not legal advice."}