Documents say Tesla Motors owes the state more than $650,000 in unpaid employment taxes, which the electric automaker insists have been paid.
The Department of Employment, Training and Rehabilitation filed a judgment Monday in Clark County.
The document states the company has failed to pay the amount it owes for two consecutive quarters.
The department's spokeswoman Rosa Mendez told the Las Vegas Review-Journal that the judgment is a formal part in the process the state takes against any employer that fails to make their unemployment insurance tax payments.
Tesla says it made the payment on Tuesday morning and the judgment is the result of a clerical error.
The company says it has paid more than $3.3 million in unemployment taxes to Nevada over the past 18 months.