Issuance by Department of certificate of amount due upon transfer of license. [Effective January 1, 2027.]

NRS 372A.2869 Issuance by Department of certificate of amount due upon transfer of license. [Effective January 1, 2027.] If the holder of a license issued by the Board submits to the Board pursuant to NRS 678B.380 a request for a transfer of the license: 1. The holder of the license shall request in writing from the Department a certificate of the amount of any delinquent excise taxes, and any interest and penalties relating thereto, owed to the Department by the holder of the license; and 2. The Department shall issue to the holder of the license a certificate of the amount due: (a) Not later than 30 days after receiving the written request pursuant to subsection 1; or (b) Not later than 30 days after the date the records of the holder of the license are made available for audit by the Department, Ê whichever period expires later, but in no event later than 60 days after the Department receives the request from the holder of the license. (Added to NRS by 2025, 749, effective January 1, 2027) Imposition