{"data":{"id":"us-nv/nrs-360a.350","jurisdiction":"us-nv","citation":"NRS 360A.350","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 taxes or fees required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120:\n(a) Within 3 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 360A - ADMINISTRATION OF CERTAIN TAXES AND FEES ON FUELS","PROCEDURES FOR COLLECTION AND ENFORCEMENT","Warrant for Collection"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360A.html#NRS360ASec350","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"8c7f72ccdba240658bb82ef8c17201836772359cf6501b55ad7f96bac7b25f9f","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360a.340","next":"us-nv/nrs-360a.360"},"notice":"GroundRules: Original legal text. Not legal advice."}