NAC360.610. 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 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.

Ê 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.

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