1. Is delinquent in the payment of any tax or fee administered by the Department;
2. Has not paid a deficiency determination;
3. Is in default on a payment required pursuant to a written agreement with the Department; or
4. Is otherwise liable to the Department for the payment of money, including, without limitation, any penalties or interest owed on any other obligation to the Department.
(Added to NRS by 2005, 295)