Nevada Revised Statutes (Last Updated: December 24, 2014) |
TITLE32 REVENUE AND TAXATION |
CHAPTER375A. Tax on Estates |
IMPOSITION, PAYMENT AND COLLECTION OF TAX |
Payments and Determinations |
NRS375A.185. Determination of deficiency: Correction of erroneous determination.
Latest version.
- If a deficiency has been determined in an erroneous amount, the Department may, within 3 years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.
(Added to NRS by 1987, 2101)