NRS362.135. Appeal of certification to Nevada Tax Commission; payment of tax pending determination of appeal. [Effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election.]

      1.  Any person dissatisfied by any certification or taxation by the Department pursuant to the provisions of NRS 362.100 to 362.240, inclusive, may appeal from that determination to the Nevada Tax Commission by filing a notice of appeal in accordance with the requirements set forth in NRS 360.245.

      2.  Pending determination of the appeal, the person certified as owing the tax shall pay it on or before the date due, and the tax is considered to be paid under protest.

      (Added to NRS by 1977, 1052; A 1987, 169; 1989, 38; 2013, 3129, effective November 25, 2014, if the provisions of Senate Joint Resolution No. 15 (2011) are approved and ratified by the voters at the 2014 General Election)