1. At any time:
(a) Within 5 years after any amount of fees, interest, penalties or tax required to be paid or collected pursuant to the provisions of this chapter becomes due and payable;
(b) Within 5 years after the delinquency of any amount of such fees, interest, penalties or tax; or
(c) Within 3 years after the Board has, within one of the 5-year periods limited by paragraphs (a) and (b), made a determination of any fee, interest, penalty or tax pursuant to NRS 463.388, whichever period extends the longest,
the Board may bring a civil action in the courts of this state, or any other state, or of the United States, in the name of the State of Nevada to collect the amount due together with penalties and interest. An action may be brought even though the person owing the amount is no longer a gaming licensee under the provisions of this chapter.
2. If the action is brought in this state:
(a) A writ of attachment may issue, and no bond or affidavit previous to the issuing of the attachment is required.
(b) The records of the Board are prima facie evidence of the determination of the tax or the amount of the tax, the delinquency of the amount set forth and compliance by the Board with all the provisions of this chapter in relation to the computation and determination of the amounts.
(Added to NRS by 1967, 1040; A 1969, 462; 1975, 1142; 1977, 1405; 1981, 1077)