NRS 425.440

Any support debt due the Division from a responsible parent which the Administrator deems uncollectible may be transferred from accounts receivable to a suspense account and cease to be accounted as an asset. At any time after 1 year from the date a support debt was incurred, the Administrator may charge off as uncollectible any support debt upon which the Administrator finds there is no available, practical or lawful means by which the debt may be collected.