Nevada § 360.420 - Application for entry of judgment: Authority of Department; certificate of delinquency
Full text of Nevada Nevada Revised Statutes § 360.420 — Application for entry of judgment: Authority of Department; certificate of delinquency, with citation guidance and answers to common questions.
§ 360.420. Application for entry of judgment: Authority of Department; certificate of delinquency
1. If, with respect to any tax or fee administered by the Department, a person: (a) Fails to pay the tax or fee when due according to his or her own 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 4 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 specifying: (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 in relation
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.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 360.420
What does Nevada Revised Statutes § 360.420 cover?
Section 360.420 ("Application for entry of judgment: Authority of Department; certificate of delinquency") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 360.420?
A common citation format is "Nevada Revised Statutes § 360.420" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 360.420 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.