Action to enforce claim for tax.

NRS 375B.300, under GENERATION-SKIPPING TRANSFER TAX.

NRS 375B.300

NRS 375B.300 Action to enforce claim for tax. The State may enforce its claim for any tax imposed by NRS 375B.100 and enforce the lien of the tax by a civil action in any court of competent jurisdiction against any person liable for the tax or against any property subject to the lien. (Added to NRS by 1989, 1498)