1-2 new chapter to consist of the provisions set forth as sections 2 to 45,

1-7 necessary to carry out the provisions of this chapter.

1-8 Sec. 4. 1. If a person fails to file a return or the department is not

1-9 satisfied with the return of any tax or fee required to be paid to the

1-10 department pursuant to chapter 365, 366 or 373 of NRS or NRS 590.120

1-11 or 590.840, the department may determine the amount required to be

1-12 paid upon the basis of:

1-13 (a) The facts contained in the return;

1-14 (b) Any information that is in the possession of the department or may

1-15 come into its possession; or

2-15 overpayments for a period or periods, together with interest on the

2-16 overpayments, against underpayments for another period or periods or

2-19 determination is made is because of negligence or intentional disregard

2-20 of any applicable provision of chapter 365, 366 or 373 of NRS or NRS

2-21 590.120 or 590.840, or the regulations of the department adopted

2-22 pursuant thereto, a penalty of 10 percent of the amount of the

2-25 determination is made is because of fraud or an intent to evade the

2-26 payment of a tax or fee required by chapter 365, 366 or 373 of NRS or

2-27 NRS 590.120 or 590.840, or the regulations of the department adopted

2-28 pursuant thereto, a penalty of 25 percent of the amount of the

2-31 determination has been made written notice of its determination.

2-32 2. The notice may be served personally or by mail. If served by mail,

2-33 the notice must be addressed to the person at his address as it appears in

2-34 the records of the department.

2-35 3. If the notice is served by mail, service is complete at the time the

2-36 notice is deposited with the United States Postal Service.

2-37 4. Service of notice tolls any limitation for the determination of a

2-40 each notice of a deficiency determination issued by the department must

2-41 be personally served or mailed within 3 years after the last day of the

3-19 made who believes that the determination is incorrect may petition the

3-20 department for a redetermination within 45 days after being served with

3-21 the notice of determination.

3-22 2. If a petition for redetermination is not filed within the period

3-23 prescribed in subsection 1, the person is deemed to have waived the right

3-24 to contest the determination or recover a refund.

3-25 3. For good cause shown, the department may extend the time within

3-28 1. Set forth the amount of the determination that is contested and the

3-29 grounds for requesting a redetermination; and

3-30 2. If an oral hearing is not requested, be accompanied by the books

3-33 period prescribed in section 10 of this act, the department shall

3-34 reconsider the determination and, if the person has so requested in the

3-35 petition, grant the person an oral hearing and give him at least 10 days’

3-36 notice of the time and place of the hearing.

3-37 2. The department may continue the hearing from time to time as

3-40 determination before it becomes final, but the amount may be increased

3-41 only if a claim for the increase is asserted by the department before or

4-2 petition for redetermination becomes final 30 days after service upon the

4-5 NRS 233B.130 from a final order of the department upon a petition for

4-6 redetermination, he must:

4-7 (a) Pay the amount of the determination; or

4-8 (b) Enter into a written agreement with the department that

4-9 establishes a later date by which he is required to pay the amount of the

4-10 determination.

4-11 2. If a court determines that the amount of the final order should be

4-12 reduced or that the person does not owe any taxes or fees, the department

4-13 shall credit or refund any amount paid by the person that exceeds the

4-16 made by the department pursuant to the provisions of sections 4 to 16,

4-17 inclusive, of this act is due at the time the determination becomes final.

4-18 2. If the amount specified as deficient in a determination is not paid

4-19 when the determination becomes final and the person against whom the

4-20 determination is made has not entered into a written agreement with the

4-21 department for the payment of the amount specified as deficient in the

4-22 determination, the department shall impose a penalty of 10 percent of the

4-23 amount specified as deficient in the determination, exclusive of interest

4-26 if the department grants an extension of time for paying any amount

4-27 required to be paid pursuant to chapter 365, 366 or 373 of NRS or NRS

4-28 590.120 or 590.840, a person who pays the amount within the period for

4-29 which the extension is granted shall pay, in addition to the amount

4-30 owing, interest at the rate of 1 percent per month from the date the

4-31 amount would have been due without the extension until the date of

4-39 of taxes or fees due pursuant to chapter 365, 366 or 373 of NRS or NRS

4-40 590.120 or 590.840 will be jeopardized by delay, the department shall

4-41 make a determination of the amount required to be collected and serve

5-2 within 10 days after the service of the notice of the determination unless

5-3 a petition for redetermination is filed within that period. If the amount of

5-4 the determination is not paid within that period and a petition for

5-5 redetermination is not filed, the determination becomes final and any

5-6 penalty for delinquency and interest provided for in this chapter attaches

5-9 to section 19 of this act may petition for a redetermination. The petition

5-10 is subject to the requirements of sections 10 to 16, inclusive, of this act,

5-11 except that the petition must be made within 10 days after service of the

5-12 notice of determination. A person who petitions for a redetermination

5-13 must deposit with the department within 10 days after service of the

5-14 notice of determination such security as the department determines is

5-17 provided by statute, any person who fails to pay any tax or fee required

5-18 by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 to this

5-19 state or a county within the time required, shall pay a penalty of not more

5-20 than 10 percent of the amount of the tax or fee that is owed, as

5-21 determined by the department, in addition to the tax or fee, plus interest

5-22 at the rate of 1 percent per month, or fraction of a month, from the last

5-23 day of the month following the period for which the amount or any

5-24 portion of the amount should have been reported until the date of

5-27 finds that the failure of a person to make a timely return or payment of a

5-28 tax or fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or

5-29 590.840 is the result of circumstances beyond the control of the person

5-30 and occurred despite the exercise of ordinary care and without willful

5-31 neglect, the department may relieve him of all or part of any interest or

5-32 penalty, or both.

5-33 2. A person requesting relief must file with the department a

5-34 statement signed, under penalty of perjury, that sets forth the facts upon

5-35 which he bases his claim for relief.

5-36 3. The department shall disclose, upon the request of any person:

5-37 (a) The name of the person to whom relief was granted; and

5-40 1. Enter into a written agreement with a person who is required to

5-41 pay the taxes or fees required by chapter 365, 366 or 373 of NRS or NRS

5-42 590.120 or 590.840 for the payment of delinquent taxes or fees, interest

6-10 or fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or

6-11 590.840 has not paid the amount of a deficiency determination, the

6-12 department may bring an action in a court of this state, a court of any

6-13 other state or a court of the United States to collect the delinquent or

6-14 deficient amount, penalties and interest. The action must be brought not

6-15 later than 3 years after the payment became delinquent or the

6-16 determination became final or within 5 years after the last recording of

6-17 an abstract of judgment or of a certificate constituting a lien for the tax

6-18 or fee owed.

6-19 2. The attorney general shall prosecute the action. The provisions of

6-20 NRS and the Nevada Rules of Civil Procedure and Nevada Rules of

6-21 Appellate Procedure relating to service of summons, pleadings, proofs,

6-22 trials and appeals are applicable to the proceedings. In the action, a writ

6-23 of attachment may issue. A bond or affidavit is not required before an

6-24 attachment may be issued.

6-25 3. In the action, a certificate by the department showing the

6-26 delinquency is prima facie evidence of:

6-27 (a) The determination of the tax or fee or the amount of the tax or fee;

6-28 (b) The delinquency of the amounts; and

6-29 (c) The compliance by the department with the procedures required by

6-32 365, 366 or 373 of NRS or NRS 590.120 or 590.840, a person:

6-33 (a) Fails to pay the tax or fee when due according to his return filed

6-34 with the department;

6-35 (b) Fails to pay a deficiency determination when due; or

6-36 (c) Defaults on a payment pursuant to a written agreement with the

6-37 department,

6-38 the department may, within 3 years after the amount is due, file in the

6-39 office of the clerk of any court of competent jurisdiction an application

6-40 for the entry of a summary judgment for the amount due.

6-41 2. The application must be accompanied by a certificate that

7-13 application and certificate pursuant to section 26 of this act, enter a

7-14 judgment for the State of Nevada against the person liable for the

7-15 payment in the amount required to be paid, together with any penalties

7-16 and interest due as set forth in the certificate. The department shall serve

7-17 a copy of the judgment, together with the application and the certificate,

7-18 upon the person against whom the judgment is entered, by personal

7-19 service or by mailing a copy to his last known address as it appears in the

7-22 the department in the same manner as execution may issue upon other

7-23 judgments, and sales must be held under the execution, as provided in

7-26 recorded in the office of the county recorder of any county.

7-27 2. From the time of its recordation, the abstract of the judgment

7-28 becomes a lien upon all real and personal property in that county which

7-29 the judgment debtor owns at the time, or which he may afterward

7-30 acquire, until the lien expires. The lien has the force, effect and priority

7-31 of a judgment lien and continues for 5 years after the date of the

7-32 judgment so entered by the county clerk unless sooner released or

7-35 or within 5 years after the last extension of the lien in the manner

7-36 provided in this section, be extended by recording in the office of the

7-37 county recorder an abstract or copy of the judgment, and from the time

7-39 county for 5 years unless sooner released or otherwise discharged.

7-40 Sec. 31. The remedies provided for in sections 26 to 31, inclusive, of

7-41 this act are intended to supplement any other remedies provided for in

7-42 this chapter or chapter 365, 366 or 373 of NRS. The provisions of

8-4 NRS or NRS 590.120 or 590.840 is not paid when due, the department

8-5 may, within 3 years after the date that the tax or fee became due, file for

8-6 record a certificate in the office of any county recorder which states:

8-7 (a) The amount of the tax or fee and any interest or penalties due;

8-8 (b) The name and address of the person who is liable for the amount

8-9 due as they appear on the records of the department; and

8-10 (c) That the department has complied with the procedures required by

8-11 law for determining the amount due.

8-12 2. From the time of the filing of the certificate, the amount due,

8-13 including interest and penalties, constitutes a lien upon all real and

8-14 personal property in the county owned by the person or acquired by him

8-15 afterwards and before the lien expires. The lien has the effect and

8-16 priority of a judgment lien and continues for 5 years after the time of the

8-17 filing of the certificate unless sooner released or otherwise discharged.

8-18 3. Within 5 years after the date of the filing of the certificate or

8-19 within 5 years after the date of the last extension of the lien pursuant to

8-20 this subsection, the lien may be extended by filing for record a new

8-21 certificate in the office of the county recorder of any county. From the

8-22 time of filing, the lien is extended to all real and personal property in the

8-23 county owned by the person or acquired by him afterwards for 5 years,

8-26 property subject to a lien imposed by the department or subordinate the

8-27 lien to other liens and encumbrances if it determines that the amount,

8-28 interest and penalties are secured sufficiently by a lien on other property

8-29 or that the release or subordination of the lien will not jeopardize the

8-30 collection of the amount, interest and penalties.

8-31 2. A certificate by the department stating that any property has been

8-32 released from the lien, or that the lien has been subordinated to other

8-33 liens and encumbrances, is conclusive evidence that the property has

8-36 to be paid by a person pursuant to chapter 365, 366 or 373 of NRS or

8-37 NRS 590.120 or 590.840 must be satisfied first if:

8-38 (a) The person is insolvent;

8-39 (b) The person makes a voluntary assignment of his assets;

8-40 (c) The estate of the person in the hands of executors, administrators

8-41 or heirs, before distribution, is insufficient to pay all the debts due from

9-11 issue a warrant for the enforcement of a lien and for the collection of

9-12 any delinquent taxes or fees required by chapter 365, 366 or 373 of NRS

9-13 or NRS 590.120 or 590.840:

9-14 (a) Within 3 years after the person is delinquent in the payment of the

9-15 tax or fee; or

9-16 (b) Within 5 years after the last recording of an abstract of judgment

9-17 or of a certificate constituting a lien for the tax or fee.

9-18 2. The warrant must be directed to a sheriff or constable and has the

9-19 same effect as a writ of execution.

9-20 3. The warrant must be levied and sale made pursuant to the warrant

9-21 in the same manner and with the same effect as a levy of and a sale

9-24 without a permit or license as required by chapter 365 or 366 of NRS, or

9-25 after the license or permit has been suspended or revoked, the

9-26 department may, after providing notice to that person, order any place of

9-27 business of the person to be locked and sealed. If notice is served by mail,

9-28 it must be addressed to the person at his address as it appears in the

9-29 records of the department.

9-31 the sheriff of the county in which the business is located. The sheriff

9-41 fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or

9-42 590.840, or if a determination has been made against him that remains

11-13 department shall determine as early as possible whether there have been

11-14 withheld or transmitted sufficient liquid assets to satisfy the claim of this

11-15 state. As soon as the department determines that the assets have been

11-16 withheld or transmitted, it shall consent to a transfer or other disposition

11-19 chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 sells any

11-20 portion of his business or stock of goods not in the ordinary course of

11-21 business or quits the business, his successors or assignees shall:

11-22 (a) If the business or stock of goods was purchased for money,

11-23 withhold from the purchase price the amount due; or

11-24 (b) If the business or stock of goods was not purchased for money,

11-25 withhold a sufficient portion of the assets of the business or stock of

11-26 goods which, if sold, would equal the amount due,

11-27 until the former owner provides the successors or assignees with a receipt

11-28 or certificate from the department indicating that he paid the amount

11-29 due.

11-30 2. A successor or assignee who fails to withhold the amount required

11-31 pursuant to subsection 1 becomes personally liable for the payment of the

11-32 amount required to be withheld by him to the extent of the consideration

11-33 paid for the business or stock of goods, valued in money.

11-34 3. The department shall issue a certificate of the amount due to the

11-35 successor or assignee:

11-36 (a) Not later than 60 days after receiving a written request from the

11-37 successor or assignee for such a certificate; or

11-38 (b) Not later than 60 days after the date the records of the former

11-39 owner are made available for audit,

11-40 whichever period expires later, but not later than 90 days after receiving

12-10 delinquent in the payment of any amount of taxes or fees due pursuant to

12-11 chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, the

12-12 department may seize any property, real or personal, of the person and

12-13 sell the property, or a sufficient part of it, at public auction to pay the

12-14 amount due, together with any interest or penalties imposed for the

12-15 delinquency and any costs incurred on account of the seizure and sale.

12-16 2. Any seizure made to collect a tax or fee due may be only of the

12-17 property of the person not exempt from execution under the provisions of

12-20 manner in which a person who does not owe any taxes or fees to the

12-21 department may claim an ownership interest in property transmitted to or

12-22 seized by the department. The regulations must set forth:

12-23 1. The procedure for asserting such a claim; and

12-24 2. The circumstances under which the department will honor the

12-27 be given to the delinquent person in writing at least 10 days before the

12-28 date set for the sale. The notice must:

12-29 1. Include:

12-30 (a) A description of the property to be sold;

12-31 (b) A statement of the amount due, including interest, penalties and

12-32 costs;

12-33 (c) The name of the delinquent person; and

12-34 (d) A statement that unless the amount due, interest, penalties and

12-35 costs are paid on or before the time fixed in the notice for the sale, the

12-36 property, or as much of it as is necessary, will be sold in accordance with

12-37 law and the notice;

12-38 2. Be enclosed in an envelope addressed to the person at his last

12-39 known address or place of business in this state and deposited in the

12-40 United States Postal Service, postage prepaid; and

12-41 3. Be published for at least 10 days before the date set for the sale in

12-42 a newspaper of general circulation published in the county in which the

13-4 department shall sell the property in accordance with law and the notice

13-5 and deliver to the purchaser a bill of sale for the personal property and a

13-6 deed for any real property sold. The bill of sale or deed vests the interest

13-7 or title of the person liable for the amount in the purchaser.

13-8 2. The unsold portion of any property seized may be left at the place

13-11 of all amounts, including interest, penalties and costs due this state, the

13-12 department shall return the excess to the person liable for the amounts

13-13 and obtain his receipt.

13-14 2. If a person who has an interest in or lien upon the property files

13-15 with the department a notice of his interest or lien before the sale, the

13-16 department shall withhold any excess pending a determination of the

13-17 rights of the respective parties to it by a court of competent jurisdiction.

13-18 3. If the receipt of the person liable for the amount is not available,

13-19 the department shall deposit the excess money with the state treasurer, as

13-20 trustee for the owner, subject to the order of the person liable for the

13-21 amount, his heirs, successors or assigns.

13-22 Sec. 46. NRS 360.001 is hereby amended to read as follows:

13-24 364, 365, 366 , [and] 371 and 373 of NRS and unless the context requires

13-25 otherwise:

13-26 1. "Department" means the department of taxation.

13-27 2. "Executive director" means the executive director of the department

13-31 satisfied with the return [or returns] of any tax, contribution or premium or

13-32 amount of tax, contribution or premium required to be paid to the state by

13-33 any person, in accordance with the applicable provisions of [NRS

13-34 482.313,] this chapter , [or] chapter 362, 364A, [365,] 369, 370, 372,

13-35 372A, [373,] 374, 377, 377A [, 444A, 585, 590] or 444A of NRS, NRS

13-36 482.313, or chapter 585 or 680B of NRS as administered or audited by the

13-37 department, it may compute and determine the amount required to be paid

13-38 upon the basis of:

13-39 (a) The facts contained in the return;

13-40 (b) Any information within its possession or that may come into its

13-41 possession; or

14-16 provided by statute, any person who fails to pay any tax provided for in

14-17 chapter 362, 364A, [365,] 369, 370, 372, [373,] 374, 377, 377A, 444A or

14-18 585 of NRS, or the fee provided for in NRS 482.313 [or 590.700 to

14-19 590.920, inclusive,] to the state or a county within the time required, shall

14-20 pay a penalty of not more than 10 percent of the amount of the tax or fee

14-21 which is owed, as determined by the department, in addition to the tax or

14-22 fee, plus interest at the rate of 1 percent per month, or fraction of a month,

14-23 from the last day of the month following the period for which the amount

14-24 or any portion of the amount should have been reported until the date of

14-28 finds that a person’s failure to make a timely return or payment of a tax

14-29 imposed pursuant to NRS 361.320 or chapter 361A, 376A, 377 or 377A of

14-30 NRS, or by chapter 362, 364A, [365,] 369, 370, 372, 372A, [373,] 374,

14-31 375A or 375B of NRS, is the result of circumstances beyond his control

14-32 and occurred despite the exercise of ordinary care and without intent, the

14-33 department may relieve him of all or part of any interest or penalty , or

14-34 both.

14-35 2. A person seeking this relief must file with the department a

14-36 statement under oath setting forth the facts upon which he bases his claim.

14-37 3. The department shall disclose, upon the request of any person:

14-38 (a) The name of the person to whom relief was granted; and

14-39 (b) The amount of the relief.

14-40 4. The executive director or a designated hearing officer shall act upon

14-41 the request of a taxpayer seeking relief pursuant to NRS 361.4835 which is

15-3 fee administered by the department or if a determination has been made

15-4 against him which remains unpaid, the department may:

15-5 (a) Not later than 3 years after the payment became delinquent or the

15-6 determination became final; or

15-7 (b) Not later than 5 years after the last recording of an abstract of

15-8 judgment or of a certificate constituting a lien for tax owed,

15-9 give a notice of the delinquency and a demand to transmit personally or by

15-10 registered or certified mail to any person, including, without limitation, any

15-11 officer or department of [the] this state or any political subdivision or

15-12 agency of [the] this state, who has in his possession or under his control

15-13 any credits or other personal property belonging to the delinquent, or

15-14 owing any debts to the delinquent or person against whom a determination

15-15 has been made which remains unpaid, or owing any debts to the delinquent

15-16 or that person. In the case of any state officer, department or agency, the

15-17 notice must be given to the officer, department or agency before [it] the

15-18 department presents the claim of the delinquent taxpayer to the state

15-19 controller.

15-20 2. A state officer, department or agency which receives such a notice

15-21 may satisfy any debt owed to it by that person before it honors the

15-22 [department’s notice.] notice of the department.

15-23 3. After receiving the demand to transmit, the persons so notified may

15-24 not transfer or otherwise dispose of the credits, other personal property, or

15-25 debts in their possession or under their control at the time they received the

15-26 notice until the department consents to a transfer or other disposition.

15-27 4. All persons so notified shall, within 10 days after receipt of the

15-28 demand to transmit, inform the department of, and transmit to the

15-29 department all such credits, other personal property, or debts in their

15-30 possession, under their control or owing by them within the time and in the

15-31 manner requested by the department. Except as otherwise provided in

15-32 subsection 5, no further notice is required to be served to those persons.

15-33 5. If the property of the delinquent taxpayer consists of a series of

15-34 payments owed to him, the person who owes or controls the payments

15-35 shall transmit the payments to the department until otherwise notified by

15-36 the department. If the debt of the delinquent taxpayer is not paid within 1

15-37 year after the department issued the original demand to transmit, [it] the

15-38 department shall issue another demand to transmit to the person

15-39 responsible for making the payments informing him to continue to transmit

15-40 payments to the department or that his duty to transmit the payments to the

15-41 department has ceased.

15-42 6. If the notice of the delinquency seeks to prevent the transfer or other

16-21 form as may be prescribed or approved by the department, of all stocks of

16-22 motor vehicle fuel and fuel for jet or turbine-powered aircraft and of other

16-23 inflammable or combustible liquids, and of all manufacture, refining,

16-24 compounding, blending, purchases, receipts, transportations, use, sales and

16-25 distribution thereof.

16-26 2. [Such] The records are subject to inspection at all times within

16-27 business hours by the department or its authorized agents, and must remain

16-28 available for inspection for a period of 3 years [from] after the date of any

16-29 entry therein.

16-30 3. [Should any dealer wish] If a dealer wishes to keep proper books

16-31 and records pertaining to business done in Nevada elsewhere than within

16-32 the State of Nevada for inspection as provided in this section, he must pay

16-33 a fee for the examination in an amount per day equal to the amount set by

16-34 law for out-of-state travel for each day or fraction thereof during which the

16-35 examiner is actually engaged in examining the dealer’s books, plus the

16-36 actual expenses of the examiner during the time that the examiner is absent

16-37 from Carson City, Nevada, for the purpose of making the examination , [;]

16-38 but the time must not exceed 1 day going to and 1 day coming from the

16-39 place where the examination is to be made in addition to the number of

16-40 days or fractions thereof the examiner is actually engaged in auditing the

16-41 dealer’s books. Not more than two such examinations may be charged

17-10 may enter into cooperative agreements with other states and countries for

17-11 the exchange of information regarding, and the auditing of, persons who

17-12 use special fuel in motor vehicles operated or intended to operate

17-13 interstate. Any agreement, arrangement or declaration, or any amendment

17-14 thereto, is not effective until reduced to writing and signed by the parties

17-15 thereto or their authorized representatives.

17-16 2. An agreement may include, with respect to persons who use special

17-17 fuel, provisions:

17-18 (a) For determining the domicile of those persons;

17-19 (b) Specifying the records which are required to be kept by those

17-20 persons;

17-21 (c) Relating to audit procedures, the exchange of information and

17-22 persons eligible for licensing;

17-23 (d) Defining various words and terms;

17-24 (e) Setting forth the procedure for collecting special fuel taxes owing to

17-25 another jurisdiction and forwarding those taxes to that jurisdiction; and

17-26 (f) Designed to facilitate the administration of the agreement.

17-27 3. The department may, pursuant to the terms of an agreement,

17-28 forward to the designated representatives of another jurisdiction any

17-29 information in its possession relating to the manufacture, transportation,

17-30 shipment, sale or use of special fuel by any person, and the location within

17-31 this state of any motor vehicles owned by a person who has been identified

17-32 by another jurisdiction as a user of special fuel.

17-33 4. An agreement may provide that each jurisdiction shall audit the

17-34 records of persons residing or doing business within that jurisdiction to

17-35 determine if the special fuel taxes owing to each jurisdiction have been

17-36 properly reported and paid, and requiring each jurisdiction to forward the

17-37 findings of its audits to every other jurisdiction in which the person who is

17-38 the subject of an audit has incurred tax liability as a result of his use of

17-39 special fuel. The audit findings received from another jurisdiction may be

17-40 used by the department as the basis for an estimated assessment of tax due

17-41 from a person pursuant to the provisions of [NRS 366.405.] section 4 of

18-10 the words and terms defined in NRS 373.0205 to 373.029, inclusive, and

18-14 1. Enter into written agreements providing for the periodic payment of

18-15 delinquent taxes or fees imposed pursuant to this chapter.

18-16 2. Adopt regulations:

18-17 (a) Setting forth the permissible terms of [such] those agreements; and

18-18 (b) Providing for the cancellation of such an agreement if the person

18-19 with whom the department has contracted becomes delinquent in his

18-20 payments pursuant to the agreement or in his payment of other taxes or

18-21 fees owed to the department pursuant to the provisions of chapter 365, 366,

18-25 shipping or transporting any gasoline or lubricating oil into this state for

18-26 sale or consignment, or with intent to sell or consign the same, shall pay to

18-27 the department of [taxation] motor vehicles and public safety an inspection

18-28 fee of 0.055 of a cent per gallon for every gallon of gasoline or lubricating

18-29 oil so shipped or transported into the state, or that is held for sale within

18-30 this state. [Nothing in this section requires] This section does not require

18-31 the payment of an inspection fee on any shipment or consignment of

18-32 gasoline or lubricating oil when [such] the inspection fee has [already]

18-33 been paid.

18-34 2. Of each inspection fee paid to the department [of taxation] of motor

18-35 vehicles and public safety pursuant to this section, 0.005 of a cent per

18-36 gallon must be transferred quarterly to an account in the state general fund

18-37 for the state board of agriculture. The state board of agriculture shall use

18-38 all money transferred pursuant to this subsection to pay the expenses

18-39 incurred in enforcing the provisions of NRS 590.070.

18-40 3. On or before the 25th day of each calendar month, every person, or

18-41 any officer, agent or employee thereof, required to pay the inspection fee

18-42 [mentioned] described in subsection 1 shall send to the department [of

19-12 590.120, all inspection fees received by the department of [taxation] motor

19-13 vehicles and public safety must be deposited with the state treasurer for

19-14 credit to the state general fund, and all expenses incurred in carrying out

19-15 the provisions of NRS 590.010 to 590.150, inclusive, must be paid out of

19-22 department shall collect for deposit in the fund a fee of 0.75 cent for each

19-23 gallon of motor vehicle fuel, diesel fuel of grade number 1, diesel fuel of

19-24 grade number 2 and heating oil imported into this state in one of those

19-25 forms or refined in this state. The fee imposed by this section is in addition

19-26 to the taxes imposed by chapters 365 and 366 of NRS.

19-27 2. [The department of motor vehicles and public safety shall cooperate

19-28 with the department of taxation in ascertaining the amount of diesel fuel so

19-29 imported and the identity of each person liable for payment of the fee upon

19-30 it.

19-31 3.] The fee imposed by subsection 1 does not apply to motor vehicle

19-32 fuel, diesel fuel of grade number 1, diesel fuel of grade number 2 or

19-33 heating oil that is:

19-34 (a) Imported or refined by the United States, its unincorporated

19-35 agencies and instrumentalities, or any incorporated agency or

19-36 instrumentality of the United States wholly owned by the United States or

19-37 by a corporation wholly owned by the United States;

19-38 (b) Exported from [the] this state;

19-39 (c) Imported or refined by railroad companies for use in locomotive

19-40 engines;

19-41 (d) Being transported through [the] this state in interstate commerce; or

20-28 for payment of the taxes imposed pursuant to this chapter is dishonored

20-29 upon presentment for payment, the department may require that any future

20-30 payments be made by cashier’s check, traveler’s check, money order or

20-31 cash.

20-33 statement deemed delinquent.

20-34 1. Any person who fails to pay any excise tax, except taxes assessed

20-35 pursuant to the provisions of NRS 366.405, within the time prescribed by

20-36 this chapter shall pay, in addition to the tax, a penalty of:

20-37 (a) If the amount of the tax owed is $50 or more, 10 percent of the

21-10 payment; written claim required.

21-11 1. If the department determines that the failure of a special fuel

21-12 supplier, special fuel dealer or special fuel user to file a timely return or

21-13 pay a tax or fee imposed pursuant to this chapter is due to circumstances

21-14 beyond his control and occurred notwithstanding the exercise of ordinary

21-15 care and in the absence of willful neglect, the department may relieve the

21-16 supplier, dealer or user of all or part of any penalty or interest due.

21-17 2. A special fuel supplier, special fuel dealer or special fuel user who

21-18 requests relief from the payment of a penalty or interest must submit to the

21-19 department a statement, signed under penalty of perjury, that sets forth the

21-20 facts upon which he bases his claim for relief.

21-22 penalties; regulations of department. The department may:

21-23 1. Enter into a written agreement with a special fuel supplier, special

21-24 fuel dealer or special fuel user for the payment of delinquent taxes, interest

21-25 or penalties imposed pursuant to this chapter.

21-26 2. Adopt regulations providing for:

21-27 (a) The payment of delinquent taxes, interest or penalties upon the

21-28 execution of a written agreement between the department and a special fuel

21-29 supplier, special fuel dealer or special fuel user; and

21-30 (b) The cancellation of such an agreement if the special fuel supplier,

21-31 special fuel dealer or special fuel user becomes delinquent in his payment

21-32 of the delinquent taxes, interest or penalties owed to the department

21-33 pursuant to the provisions of this chapter.

21-35 Interest; penalties; notice; redeterminations.

21-36 1. If the department is not satisfied with the records or statements of,

21-37 or with the amount of tax paid by, any person pursuant to the provisions of

21-38 this chapter, or the department does not receive a return from a person who

21-39 is required to file a return pursuant to this chapter, it may make an

21-40 additional or estimated assessment of tax due from that person based upon

21-41 any information available to it. Every additional or estimated assessment

21-42 bears interest at the rate of 1 percent per month, or fraction thereof, from

22-39 1. Every remittance in payment of an assessment or reassessment shall

22-40 be payable to the department.

23-6 Whenever any special fuel user, special fuel dealer or special fuel supplier

23-7 is delinquent in the payment of any obligation imposed pursuant to this

23-8 chapter, the department may transmit notice of the delinquency to the

23-9 attorney general or the district attorney of the proper county, who shall

23-10 proceed at once, by appropriate legal action, to collect all money due the

23-11 state from the special fuel user, special fuel dealer or special fuel supplier.

23-13 attachment may issue, and no bond or affidavit previous to the issuing of

23-14 the attachment shall be required.

23-16 suit brought to enforce the rights of the state under this chapter, a verified

23-17 claim by the department showing the delinquency shall be prima facie

23-18 evidence of the amount of such obligation, of such delinquency and of

23-19 compliance by the department with all provisions of this chapter relating to

23-20 such obligation.

23-21 366.590 Lien of tax: Nature and operation; time of attachment;

23-22 department to give notice to interest holders before seizure of vehicle;

23-23 hearing. Except as otherwise provided in NRS 366.610:

23-24 1. The excise tax, interest and penalties constitute a lien upon and have

23-25 the effect of an execution duly levied against any motor vehicle in which

23-26 special fuel taxable under this chapter is used. The lien attaches at the time

23-27 the vehicle is operated in this state through the use of the fuel.

23-28 2. In accordance with the provisions of subsections 3 and 4, the

23-29 department may seize and sell any vehicle subject to a lien pursuant to the

23-30 provisions of subsection 1.

23-31 3. The department shall, not less than 10 days before the seizure of a

23-32 vehicle, give to the registered owner of the vehicle, the legal owner of the

23-33 vehicle and to every other person known to be claiming an interest in the

23-34 vehicle, notice of the lien and of its intent to seize and sell the vehicle. The

23-35 notice shall be deemed effective if sent by certified mail addressed to the

23-36 person at his address as it appears on the records of the department.

23-37 4. Any person who receives notice of the lien may request a hearing to

23-38 contest the existence or amount of the lien. If a hearing is not requested

23-39 within 10 days after the effective date of the notice, the department may

23-40 seize and sell the vehicle.

23-42 excise tax is paid or the motor vehicle subject to the lien is sold in payment