Nevada Code § 227.260

Costs of suit to collect money due State
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The party sued shall be subject to the costs
and charges of suit, whether the ultimate decision be against or in favor of
the party sued, except in cases in which the party sued shall have rendered a
true account, and shall also have paid the full amount to the proper person authorized
by law to receive the same, before the commencement of the suit, or where the
suit is brought to recover against a deceased debtor to the State, before the
expiration of the time prescribed by law, within which representatives are
allowed by law to administer upon estates.

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