The tax required to be collected by the retailer constitutes a debt owed by the retailer to this State.
NRS 372.200
Tax as debt to State
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
[37:397:1955]
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.