1. If, with respect to any tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, a person:
(a) Fails to pay the tax or fee when due according to his or her return filed with the Department;
(b) Fails to pay a deficiency determination when due; or
(c) Defaults on a payment pursuant to a written agreement with the Department,
the Department may, within 3 years after the amount is due, file in the office of the clerk of any court of competent jurisdiction an application for the entry of a summary judgment for the amount due.
2. The application must be accompanied by a certificate that specifies:
(a) The amount required to be paid, including any interest and penalties due;
(b) The name and address of the person liable for the payment, as they appear on the records of the Department;
(c) The basis for the determination of the Department of the amount due; and
(d) That the Department has complied with the applicable provisions of law relating to the determination of the amount required to be paid.
3. The application must include a request that judgment be entered against the person in the amount required to be paid, including any interest and penalties due, as set forth in the certificate.
(Added to NRS by 1999, 994; A 2015, 3598)