The tax required to be collected by the retailer constitutes a debt owed by the retailer to the county.
NRS 374.205
Tax as debt to county
Known as the Local School Support Tax Law
The act spans §§ 374–374 (159 sections).
(Added to NRS by 1967, 902)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.