Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER360. General Provisions |
DETERMINATION OF DEFICIENT PAYMENT |
NRS360.360. Redetermination: Petition; time for filing.
Latest version.
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1. Any person against whom a deficiency determination is made who believes that the determination is incorrect must petition the Department for a redetermination within 45 days after the person is served with notice of the determination.
2. If a petition for redetermination is not filed within the 45-day period, the person is deemed to have waived the right to contest the determination or recover a refund.
3. For good cause shown, the Department may extend the time within which a petition for redetermination must be filed.
(Added to NRS by 1971, 595; A 1995, 1062)