Assessments: Nature of debt; civil action for recovery.

NRS 556.100 Assessments: Nature of debt; civil action for recovery. Any assessment levied constitutes a personal debt of the person so assessed. If a person fails to pay an assessment, including all penalties, the Department may, at any time within 3 years after the date of delinquency, maintain a civil action against the person to recover the amount of the delinquent assessment and penalties. (Added to NRS by 1995, 1599; A 1999, 3655)