Nevada Bans Taxing of Blockchain Technology (Bitcoin, Ethereum etc)
– Page 7 –
– 79th Session (2017)

(a) Presents written evidence that:
(1) The Department of Taxation has issued or will issue a
permit for this activity, and this evidence clearly identifies the
business by name; or
(2) Another regulatory agency of the State has issued or will
issue a license required for this activity; or
(b) Provides to the city licensing agency the business
identification number of the applicant assigned by the Secretary of
State pursuant to NRS 225.082 which the city may use to validate
that the applicant is currently in good standing with the State and
has complied with the provisions of paragraph (a).
7. Any license tax levied under the provisions of this section
constitutes a lien upon the real and personal property of the business
upon which the tax was levied until the tax is paid. The lien has the
same priority as a lien for general taxes. The lien must be enforced:
(a) By recording in the office of the county recorder, within 6
months following the date on which the tax became delinquent or
was otherwise determined to be due and owing, a notice of the tax
lien containing the following:
(1) The amount of tax due and the appropriate year;
(2) The name of the record owner of the property;
(3) A description of the property sufficient for identification;
(4) A verification by the oath of any member of the board of
county commissioners or the county fair and recreation board; and
(b) By an action for foreclosure against such property in the
same manner as an action for foreclosure of any other lien,
commenced within 2 years after the date of recording of the notice
of the tax lien, and accompanied by appropriate notice to other
8. The city council or other governing body of each
incorporated city may delegate the power and authority to enforce
such liens to the county fair and recreation board. If the authority is
so delegated, the governing body shall revoke or suspend the license
of a business upon certification by the board that the license tax has
become delinquent, and shall not reinstate the license until the tax is
paid. Except as otherwise provided in NRS 239.0115 and 268.0966,
all information concerning license taxes levied by an ordinance
authorized by this section or other information concerning the
business affairs or operation of any licensee obtained as a result of
the payment of those license taxes or as the result of any audit or
examination of the books of the city by any authorized employee of
a county fair and recreation board for any license tax levied for the


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