NRS 372A.2869 Issuance by Department of certificate of amount due upon transfer of license. [Effective January 1, 2027.]
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NRS 372A.2869 Issuance by Department of certificate of amount due upon transfer of license. [Effective January 1, 2027.] If the holder of a license issued by the Board submits to the Board pursuant to NRS 678B.380 a request for a transfer of the license:
1. The holder of the license shall request in writing from the Department a certificate of the amount of any delinquent excise taxes, and any interest and penalties relating thereto, owed to the Department by the holder of the license; and
2. The Department shall issue to the holder of the license a certificate of the amount due:
(a)Not later than 30 days after receiving the written request pursuant to subsection 1; or
(b)Not later than 30 days after the date the records of the holder of the license are made available for audit by the Department,
Ê whichever period expires later, but in no event later than 60 days after the Department receives the request from the holder of the license.
Imposition