{"data":{"id":"us-nv/nrs-375.220","jurisdiction":"us-nv","citation":"NRS 375.220","heading":"Cases of priority; subordination to prior recorded lien and certain other debts.","body":"1. The amounts, including interest and penalties, required to be paid by any person pursuant to this chapter 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 county recorder 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 375 - TAXES ON TRANSFERS OF REAL PROPERTY","ENFORCEMENT"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-375.html#NRS375Sec220","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"8f3183b3bc9dfa4bf5554b37c724642724363557c5944e67e06a94c0df5bbc39","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-375.210","next":"us-nv/nrs-375.230"},"notice":"GroundRules: Original legal text. Not legal advice."}