{"data":{"id":"us-nv/nrs-360a.090","jurisdiction":"us-nv","citation":"NRS 360A.090","heading":"Priority of right to receive payments in satisfaction of amounts due.","body":"1. The amounts, including interest and penalties, required to be paid by a person pursuant to chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 must be satisfied first if:\n(a) The person is insolvent;\n(b) The person makes a voluntary assignment of his or her assets;\n(c) The estate of the person in the hands of executors, administrators or heirs, before distribution, is insufficient to pay all the debts due from the deceased; or\n(d) The estate and effects of an absconding, concealed or absent person required to pay any amount by force of such a revenue act are levied upon by process of law.\n2. This section does not give the State of Nevada a preference over:\n(a) Any recorded lien that attached before the date when the amounts required to be paid became a lien; or\n(b) Any costs of administration, funeral expenses, expenses of personal illness, family allowances or debts preferred pursuant to federal law or wages as provided in NRS 147.195.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 360A - ADMINISTRATION OF CERTAIN TAXES AND FEES ON FUELS","DETERMINATION OF DEFICIENT PAYMENT"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360A.html#NRS360ASec090","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"76de13319dc4afa3715c8a674a5c78ddb835191b0abba6dc7c0b4f3b23b7f31a","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360a.080","next":"us-nv/nrs-360a.100"},"notice":"GroundRules: Original legal text. Not legal advice."}