Nev. Admin. Code § 360.448

Current through September 16, 2024

Section 360.448 - Rights retained by Department

The Department retains the right to:

1. Audit a taxpayer for the period being disclosed or, if the period being disclosed exceeds 8 years, for the 8 years immediately preceding the date the application was filed pursuant to NAC 360.440; and

2. Assess any tax, penalty and interest that is owed by the taxpayer.

Nev. Admin. Code § 360.448

Added to NAC by Tax Comm'n by R079-01, eff. 9-20-2002

NRS 360.090