NRS360.390. Redetermination: Finality of order by officer of Department; appeal to Nevada Tax Commission; finality of decision of Commission.

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1. The order entered by an officer of the Department upon a petition for redetermination becomes final 30 days after service upon the petitioner of notice thereof, unless an appeal of the order is filed within that time with the Nevada Tax Commission.

2. On appeal, the Nevada Tax Commission shall comply with the standards for review set forth in subsection 3 of NRS 233B.135. The decision of the Commission upon an appeal becomes final 30 days after service upon the petitioner and the Department of its written order.

(Added to NRS by 1971, 595; A 1975, 1652; 1995, 1062)

                    
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