1. The Department or its authorized representative may issue a warrant for the enforcement of a lien and for the collection of any delinquent tax or fee which is administered by the Department:
(a) Within 4 years after the person is delinquent in the payment of the tax or fee; or
(b) Within 5 years after the last recording of an abstract of judgment or of a certificate constituting a lien for the tax or fee.
2. The warrant must be directed to a sheriff or constable and has the same effect as a writ of execution.
3. The warrant must be levied and sale made pursuant to the warrant in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution.
(Added to NRS by 1995, 1060; A 2011, 399)