Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter360 Revenue and Taxation: Generally |
PAYMENT AND COLLECTION OF TAXES AND FEES |
NAC360.432. Contract with private debt collector: Authorization by Commission; prior notification of debtor by Department.
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1. Subject to the conditions set forth in NRS 353C.200, the Department may enter into a contract with a private debt collector or any other person for the assignment of the collection of a debt if the Commission authorizes the Department to enter into a contract with regard to the debt.
2. Upon the authorization of the Commission pursuant to subsection 1 and before entering into a contract pursuant to subsection 1, the Department shall notify the debtor that the debt may be assigned to a private debt collector if the debt is not paid in full. Notice provided to the debtor pursuant to this subsection must be served personally upon the debtor or by mail at his or her last address of record filed with the Department.
3. As used in this section, “debt” has the meaning ascribed to it in NRS 353C.040.
(Added to NAC by Tax Comm’n by R166-01, eff. 12-17-2001)