Tax as debt to State.

Nev. Rev. Stat. § 372.200
in effect
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The tax required to be collected by the retailer constitutes a debt owed by the retailer to this State.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-372.htmlFetched: 10/4/2026

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