Assessments: Nature of debt; civil action for recovery.
Nev. Rev. Stat. § 556.100
in effectAny assessment levied constitutes a personal debt of the person so assessed. If a person fails to pay an assessment, including all penalties, the Department may, at any time within 3 years after the date of delinquency, maintain a civil action against the person to recover the amount of the delinquent assessment and penalties.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-556.htmlFetched: 10/4/2026
