Nevada § 575.205 - Assessment of certain past due special taxes on specified livestock; penalty and interest for failure to pay such taxes; waiver or reduction of interest or penalty; disclosure of waiver or reduction; taxes, penalties and interest constitute lien until paid; inspection and other services not provided when certain special taxes delinquent
Full text of Nevada Nevada Revised Statutes § 575.205 — Assessment of certain past due special taxes on specified livestock; penalty and interest for failure to pay such taxes; waiver or reduction of interest or penalty; disclosure of waiver or reduction; taxes, penalties and interest constitute lien until paid; inspection and other services not provided when certain special taxes delinquent, with citation guidance and answers to common questions.
§ 575.205. Assessment of certain past due special taxes on specified livestock; penalty and interest for failure to pay such taxes; waiver or reduction of interest or penalty; disclosure of waiver or reduction; taxes, penalties and interest constitute lien until paid; inspection and other services not provided when certain special taxes delinquent
1. If the Department determines that an owner of livestock was not assessed the tax
required pursuant to NRS 575.185 in any year in which the tax became due, the Department may assess the tax at any
time within 5 years after the date on which the tax became due. 2. Except as otherwise provided in subsection 3, any person who fails to pay the tax
levied by the Department pursuant to NRS 575.185 , within the time required, shall pay, in addition to the tax, a penalty equal to
20 percent of the amount of the tax that is owed for each year the person fails to
pay the tax, plus interest at the rate of 1.5 percent per month, or fraction of a
month, from the date the tax was due until the date of payment. 3. The Department may waive or reduce the payment of the interest or penalty, or both,
that is required to be paid pursuant to subsection 2, if the Department finds extenuating
circumstances sufficient to justify the waiver or reduction. The Department shall, upon the request of any person, disclose: (a) The name of the person whose interest or penalty was waived or reduced; and (b) The amount so waived or the amount of the reduction. 4. All taxes levied by the Department on livestock pursuant to NRS 575.185 , and all penalties and interest accrued thereon, constitute a lien upon the livestock
until paid. 5. Except as otherwise provided in NRS 575.230 , the Department shall not provide inspection or other services to an owner of livestock
who is delinquent in the payment of the tax levied by the Department pursuant to NRS 575.185 .
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 575.205
What does Nevada Revised Statutes § 575.205 cover?
Section 575.205 ("Assessment of certain past due special taxes on specified livestock; penalty and interest for failure to pay such taxes; waiver or reduction of interest or penalty; disclosure of waiver or reduction; taxes, penalties and interest constitute lien until paid; inspection and other services not provided when certain special taxes delinquent") 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 § 575.205?
A common citation format is "Nevada Revised Statutes § 575.205" (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 § 575.205 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.