A. Nonpayments:
1. Failure to File Return; Estimates:
a. If any person fails to make a return, the Tax Commission shall make an estimate of the amount of the gross receipts of the person or, as the case may be, of the amount of the total sales price of tangible personal property sold or purchased by the person, the storage, use or other consumption of which in the County is subject to the use tax. The estimate shall be made for the period of periods in respect to which the person failed to make a return and shall be based upon any information which is in the Tax Commission's possession or may come into its possession. Upon the basis of this estimate, the Tax Commission shall compute and determine the amount required to be paid to the County, adding to the sum thus arrived at a penalty equal to ten percent (10%) thereof. One or more determinations may be made for one or for more than one period.
b. When a business is discontinued, a determination may be made at any time thereafter within the periods specified in subsection 4.01.08B2 of this Chapter as to liability arising out of that business, irrespective of whether the determination is issued prior to the due date of the liability as otherwise specified in this Chapter. (1973 Code §4.40.010)
2. Computation of Offsets; Interest: In making a determination, the Tax Commission may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods, against penalties and against the interest on the underpayments.
The interest on underpayments and overpayments shall be computed in the manner set forth in subsections 4.01.08D3 and 4.01.09B2g of this Chapter. (1973 Code §4.40.020)
3. Interest on Amount of Determination: The amount of the determination, exclusive of penalties, shall bear interest at the rate of one-half of one percent (.5%) per month, or fraction thereof, from the last day of the month following the quarterly period for which the amount, or any portion thereof, should have been returned until the date of payment. (1973 Code §4.40.030)
4. Penalties for Fraud or Intent to Evade: If the failure of any person to file a return is due to fraud or intent to evade this Chapter or rules and regulations, a penalty of twenty five percent (25%) of the amount required to be paid by the person, exclusive of penalties, shall be added thereto in addition to the ten percent (10%) penalty provided in subsection A1 hereof. (1973 Code §4.40.040)
5. Notice of Estimate, Determination and Penalty: Promptly after making its determination, the Tax Commission shall give to the person written notice of the estimate, determination and penalty, the notice to be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. 1 (1973 Code § 4.40.050)
B. Jeopardy Determination; Petition for Redetermination:
1. Jeopardy Determination: If the Tax Commission believes that the collection of any tax or any amount of tax required to be collected and paid to the County or of any determination will be jeopardized by delay, it shall thereupon make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is due and payable immediately. (1973 Code §4.44.010)
If the amount specified in the determination is not paid within ten (10) days after service of notice thereof upon the person against whom the determination is made, the amount becomes final at the expiration of the ten (10) days, unless a petition for redetermination is filed within the ten (10) days, and the delinquency penalty and the interest provided in subsection B2g hereof shall attach to the amount of the tax or the amount of the tax required to be collected. (1973 Code §4.44.020)
2. Petition for Redetermination: The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to this subsection. He shall, however, file the petition for redetermination with the Tax Commission within ten (10) days after the service upon him of notice of determination. The person shall also, within the ten (10) day period, deposit with the Tax Commission such security as it may deem necessary to insure compliance with this Chapter. The security may be sold by the Tax Commission in the manner prescribed by Section 4.01.06 of this Chapter. (1973 Code §4.44.030)
a. Filing Petition: Any person against whom a determination is made, under subsections 4.01.08A, B and C and 4.01.09A5 of this Chapter or any person directly interested may petition for a redetermination within thirty (30) days after service upon the person of notice thereof. If a petition for redetermination is not filed within the thirty (30) day period, the determination becomes final at the expiration of the period. (1973 Code §4.44.040)
b. Hearing: If a petition for redetermination is filed within the thirty (30) day period, the Tax Commission shall reconsider the determination and, if the person has so requested in his petition, shall grant the person an oral hearing and shall give him ten (10) days' notice of the time and place of the hearing.
The Tax Commission may continue the hearing from time to time as may be necessary. (1973 Code §4.44.050)
c. Change of Amount of Determination: The Tax Commission may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the Tax Commission at or before the hearing. (1973 Code §4.44.060)
d. Finality of Tax Commission's Decision: The order or decision of the Tax Commission upon a petition for redetermination becomes final thirty (30) days after service upon the petitioner of notice thereof. (1973 Code §4.44.070)
e. Payment of Determinations; Penalties: All determinations made by the Tax Commission under subsections 4.01.08A, B and C and 4.01.09A5 of this Chapter are due and payable at the time they become final. If they are not paid when due and payable, a penalty of ten percent (10%) of the amount of the determination, exclusive of interest and penalties, shall be added thereto. (1973 Code §4.44.080)
f. Notices: Any notice required by subsections B2a through B2e hereof shall be served personally or by mail in the manner prescribed for service of notice of a deficiency determination. 2 (1973 Code §4.44.090)
g. Failure to Pay Tax; Penalties and Interest: Any person who fails to pay any tax to the County or any amount of tax required to be collected and paid to the County, except amounts of determinations made by the Tax Commission under subsections 4.01.08A, B and C and 4.01.09A5 of this Chapter within the time required shall pay a penalty of ten percent (10%) of the tax or amount of the tax, in addition to the tax or amount of tax, plus interest at the rate of one-half of one percent (.5%) per month, or fraction thereof, from the date on which the tax or the amount of tax required to be collected becomes due and payable to the County until the date of payment. (1973 Code §4.44.100)
C. Notice of Delinquency:
1. If any person is delinquent in the payment of the amount required to be paid by him or in the event a determination has been made against him which remains unpaid, the Tax Commission may, not later than three (3) years after the payment became delinquent or within three (3) years after the last recording of an abstract under subsection D2c of this Section or of a certificate under subsection D4 of this Section, give notice thereof personally or by registered mail to all persons, including any officer or department of the State or any political subdivision or agency of the State, having in their possession or under their control any credits or other personal property belonging to the delinquent or owing any debts to the delinquent or person against whom a determination has been made which remains unpaid, or owing any debts to the delinquent or such person. In the case of any State officer, department or agency, the notice shall be given to such officer, department or agency prior to the time it presents the claim of the delinquent taxpayer to the State controller.
2. After receiving the notice, the persons so notified shall neither transfer nor make any other disposition of the credits, other personal property or debts in their possession or under their control at the time they received the notice until the Tax Commission consents to a transfer or disposition or until sixty (60) days elapse after the receipt of the notice, whichever period expires earlier.
3. All persons so notified shall, within ten (10) days after receipt of the notice, advise the Tax Commission of all such credits, other personal property or debts in their possession, under their control or owing by them.
4. If such notice seeks to prevent the transfer or other disposition of a deposit in a bank or other credits or personal property in the possession or under the control of a bank, the notice, to be effective, shall be delivered or mailed to the branch or office of such bank at which such deposit is carried or at which such credits or personal property is held.
5. If, during the effective period of the notice to withhold, any person so notified makes any transfer or disposition of the property or debts required to be withheld hereunder, to the extent of the value of the property or the amount of the debts thus transferred or paid, he shall be liable to the County for any indebtedness due under this Chapter from the person with respect to whose obligation the notice was given if, solely by reason of such transfer or disposition, the County is unable to recover the indebtedness of the person with respect to whose obligation the notice was given. (1973 Code §4.52.010)
D. Collection of Tax:
1. Action for Collection of Tax:
a. Authority: At any time within three (3) years after any tax or any amount of tax required to be collected becomes due and payable and at any time within three (3) years after the delinquency of any tax or any amount of tax required to be collected or within three (3) years after the last recording of an abstract under subsection D2c hereof or of a certificate under subsection D4 hereof, the Tax Commission may bring an action in the courts of this State or any other state or of the United States in the name of the county to which the tax is due and payable to collect the amount delinquent together with penalties and interest. (1973 Code §4.56.010)
b. Prosecution of Action: The district attorney of the county to which a part of the tax is due and payable, on behalf of the county, shall prosecute the action, and the provisions of the NRS and the Nevada Rules of Civil Procedure relating to the service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings. (1973 Code §4.56.020)
c. Writ of Attachment: In the action, a writ of attachment may issue, and no bond or affidavit previous to the issuing of the attachment is required. (1973 Code §4.56.030)
d. Prima Facie Evidence: In the action, a certificate by the Tax Commission showing the delinquency shall be prima facie evidence of the determination of the tax or the amount of the tax, of the delinquency of the amounts set forth and of the compliance of the Tax Commission with all the provisions of this Chapter in relation to the computation and determination of the amount. (1973 Code §4.56.040)
e. Action for Use Tax: In any action relating to the use tax brought under this Chapter, process may be served according to the Nevada Rules of Civil Procedure or may be served upon any agent or clerk in this State employed by any retailer in a place of business maintained by the retailer in this State. In the latter case, a copy of the process shall forthwith be sent by registered mail to the retailer at his principal or home office. (1973 Code §4.56.050)
2. Summary Judgment:
a. Application for Judgment; Certificate of Delinquency: If any amount required to be paid to the County under this Chapter is not paid when due, the Tax Commission may, within three (3) years after the amount is due, file in the office of the County Clerk a certificate specifying the amount required to be paid, interest and penalty due, the name and address as it appears on the records of the Tax Commission of the person liable, the compliance of the Tax Commission with this Chapter in relation to the determination of the amount required to be paid and a request that judgment be entered against the person in the amount required to be paid, together with interest and penalty as set forth in the certificate. (1973 Code §4.56.060)
b. Entry of Judgment: The County Clerk, immediately upon the filing of the certificate shall enter a judgment for the County to which the tax is due and payable against the person in the amount required to be paid, together with interest and penalty as set forth in the certificate. (1973 Code §4.56.070)
c. Filing of Abstract Judgment or Copy; Lien: An abstract of the judgment or a copy may be filed for record with the county recorder of any county.
From the time of the filing, the amount required to be paid, together with interest and penalty set forth, constitutes a lien upon all the real property in such County owned by the person liable or, afterwards and before the lien expires, acquired by him. The lien has the force, effect and priority of a judgment lien and shall continue for five (5) years from the date of the judgment so entered by the County Clerk unless sooner released or otherwise discharged.
The lien may, within five (5) years from the date of the judgment or within five (5) years from the date of the last extension of the lien in the manner herein provided, be extended by filing for record in the office of the County Recorder of any county an abstract or copy of the judgment, and from the time of such filing, the lien shall be extended to the real property in such county for five (5) years, unless sooner released or otherwise discharged. (1973 Code §4.56.080)
d. Execution of Judgment; Sale: Execution shall issue upon the judgment upon request of the Tax Commission in the same manner as execution may issue upon other judgments, and sales shall be held under such execution as prescribed in the NRS. (1973 Code §4.56.090)
3. Priority of Tax Claim or Lien; Prior Recorded Liens or Other Debts: The amounts required to be paid by any person under this Chapter, together with interest and penalties, shall be satisfied first in any of the following cases:
a. Whenever the person is insolvent.
b. Whenever the person makes a voluntary assignment of his assets.
c. Whenever the estate of the person in the hands of executors, administrators or heirs is insufficient to pay all of the debts due from the deceased.
d. Whenever the estate and effects of an absconding, concealed or absent person required to pay any amount under this Chapter are levied upon by process of law.
This subsection does not give the County a preference over any recorded lien which attached prior to the date when the amounts required to be paid became a lien or preference over costs of administration, funeral expenses, expenses of last illness, family allowances, debts preferred by the laws of the United States or wages as provided in the NRS 150.220. (1973 Code §4.56.100)
4. Certificate of Delinquency; Lien:
a. If any amount required to be paid to the County under this Chapter is not paid when due, the Tax Commission may, within three (3) years after the amount is due, file for record in the office of the Lyon County Recorder or of any other county, a certificate specifying the amount, interest and penalty due, the name and address as it appears on the records of the Tax Commission of the person liable for the same and the fact that the Tax Commission has complied with all provisions of this Chapter in the determination of the amount required to be paid.
b. From the time of the filing for record, the amount required to be paid, together with interest and penalty, constitutes a lien upon all real property in the county where filed, owned by the person or, afterwards and before the lien expires, acquired by him. The lien has the force, effect and priority of a judgment lien and shall continue for five (5) years from the time of the filing of the certificate unless sooner released or otherwise discharged.
c. The lien may, within five (5) years from the date of the filing of the certificate or within five (5) years from the date of the last extension of the lien in the manner herein provided, be extended by filing for record a new certificate in the office of the county recorder of any such county, and from the time of such filing, the lien shall be extended to the real property in such county for five (5) years, unless sooner released or otherwise discharged. (1973 Code §4.56.110)
5. Release or Subordinate Lien: The Tax Commission may, at any time, release all or any portion of the property subject to any lien provided for in this Chapter from the lien or subordinate the lien to other liens and encumbrances if it determines that the amount, interest and penalties are secured sufficiently by a lien on other property or that the release or subordination of the lien will not jeopardize the collection of the amount, interest and penalties. (1973 Code §4.56.120)
A certificate by the Tax Commission to the effect that any property has been released from the lien or that the lien has been subordinated to other liens and encumbrances shall be conclusive evidence that the property has been released or that the lien has been subordinated as provided in the certificate. (1973 Code §4.56.130)
6. Warrant for Collection of Tax: At any time, within three (3) years after any person is delinquent in the payment of any amount herein required to be paid or within three (3) years after the last recording of an abstract under subsection D2c hereof or of a certificate under subsection D4 hereof, the Tax Commission or its authorized representative may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the County under this Chapter.
The warrant shall be directed to any sheriff and shall have the same effect as a writ of execution.
The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution. (1973 Code §4.56.140)
7. Fees:
a. Sheriff's Fees: The Tax Commission may pay or advance to the Sheriff the same fees, commissions and expenses for his services as are provided by law for similar services pursuant to a writ of execution.
b. Publication Fees: The Tax Commission, and not the court, shall approve the fees for publication in a newspaper. (1973 Code §4.56.150)
c. Liability for Fees: The fees, commissions and expenses are the obligation of the person required to pay any amount under this Chapter and may be collected from him by virtue of the warrant or in any other manner provided in this Chapter for the collection of the tax. (1973 Code §4.56.160)
E. Seizure and Sale of Delinquent's Property:
1. Authority: At any time, within three (3) years after any person is delinquent in the payment of any amount, the Tax Commission, forthwith, may collect the amount in the following manner: The Tax Commission shall seize any property, real or personal, of the person and sell the property, or a sufficient part of it, at public auction to pay the amount due, together with any interest or penalties imposed for the delinquency and any costs incurred on account of the seizure and sale.
Any seizure made to collect a sales tax due shall be only of the property of the retailer not exempt from execution under the provisions of the NRS. (1973 Code §4.60.010)
2. Notice of Sale: Notice of the sale and the time and place thereof shall be given to the delinquent person in writing at least ten (10) days before the date set for the sale in the following manner: The notice shall be enclosed in an envelope addressed to the person, in case of a sale for use taxes due, at his last known address or place of business and, in case of a sale for sales taxes due, at his last known residence or place of business in this State. It shall be deposited in the United States mail, postage prepaid. The notice shall also be published for at least ten (10) days before the date set for the sale in a newspaper of general circulation, published in the county in which the property seized is to be sold. If there is no newspaper of general circulation in the county, notice shall be posted in three (3) public places in the county ten (10) days prior to the date set for the sale.
The notice shall contain a description of the property to be sold, a statement of the amount due, including interest, penalties and costs, the name of the delinquent and the further statement that unless the amount due, interest, penalties and costs are paid on or before the time fixed in the notice for the sale, the property, or so much of it as may be necessary, will be sold in accordance with law and the notice. (1973 Code §4.60.020)
3. Sale of Property; Disposition of Unsold Property: At the sale, the Tax Commission shall sell the property in accordance with law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests the interests or title of the person liable for the amount in the purchaser.
The unsold portion of any property seized may be left at the place of sale at the risk of the person liable for the amount. (1973 Code §4.60.030)
4. Disposition of Excess Proceeds:
a. If, upon the sale, the moneys received exceed the total of all amounts, including interest, penalties and costs due the County, the Tax Commission shall return the excess to the person liable for the amounts and obtain his receipt.
b. If any person having an interest in or lien upon the property files with the Tax Commission, prior to the sale, notice of his interest or lien, the Tax Commission shall withhold any excess, pending a determination of the rights of the respective parties thereto by a court of competent jurisdiction.
c. If, for any reason, the receipt of the person liable for the amount is not available, the Tax Commission shall deposit the excess moneys with the County Treasurer, as trustee for the owner, subject to the order of the person liable for the amount, his heirs, successors or assigns. (1973 Code §4.60.040)
Notes
| 1 | 1. See subsection 4.01.8B of this Chapter. |
| 2 | 1. See subsection 4.01.08B of this Chapter. |