Power of Nevada Tax Commission regarding uncollectible debts.

NRS 360.265, under GENERAL PROVISIONS.

NRS 360.265

NRS 360.265 Power of Nevada Tax Commission regarding uncollectible debts. The Tax Commission, by the affirmative vote of a majority of its members, may remove from its records the name of a debtor and the amount of tax, penalty and interest, or any of them, owed by the debtor, if after 5 years it remains impossible or impracticable to collect such sums. The Tax Commission shall establish a master file containing the information removed from its official records by this section. (Added to NRS by 1973, 163)