Nevada Code § 425.440

Uncollectible debt for support
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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.

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