360.265 - Power of Nevada Tax Commission regarding uncollectible debts. - Nevada Statutes

360.265  Power of Nevada Tax Commission regarding uncollectible debts.  The Tax Commission, by the affirmative vote of a majority of its members, may remove from its records the name of a debtor and the amount of tax, penalty and interest, or any of them, owed by the debtor, if after 5 years it remains impossible or impracticable to collect such sums. The Tax Commission shall establish a master file containing the information removed from its official records by this section.

      (Added to NRS by 1973, 163)