Nev. Admin. Code § 360.610 - Written claim: Executed under oath; contents; action of Department on filing

1. To claim an ownership interest in property transmitted to or seized by the Department pursuant to NRS NRS 360.530, a person who does not owe any tax to the Department must file a written claim with the Department at least 3 days before the date set for the sale of the property.

2. A written claim filed pursuant to subsection 1 must be executed under oath by the person claiming the ownership interest and must contain:

(a) The name of the person filing the claim;

(b) An address in this State where the person may be served by mail;

(c) A description of the property in which the person claims an interest;

(d) A description of the interest claimed; and

(e) A statement that sets forth the facts upon which the person bases his or her claim.

The person may attach to the written claim any documents that support the claim.

3. If a claim is filed pursuant to this section, the Department shall not conduct a sale of the property to which the claim pertains until a final decision has been issued pursuant to NAC 360.612.

Notes

Nev. Admin. Code § 360.610

Added to NAC by Tax Comm'n by R046-01, eff. 11-1-2001-Substituted in revision for NAC 360.484

NRS 360.090, 360.535