A brand inspection clearance certificate described in NRS 562.460 or 565.120 must not be issued for the movement of any sheep or livestock owned by a person delinquent in the payment of a tax. The Department may collect any delinquent tax and the penalty and interest thereon at the time of a brand or health inspection. The appropriate county authority must be notified if the tax is so collected. (Added to NRS by 1985, 744; A 1993, 1762; 1995, 213; 1999, 3702; 2003, 2164)
Nevada Legal Code