Nev. Admin. Code § 360A.200

Current through October 11, 2024

Section 360A.200 - Petition for redetermination: General requirements; request for oral hearing; withdrawal

1. Except as otherwise provided in NAC 360A.210, a taxpayer who receives notice of a deficiency determination pursuant to NRS 360A.140 and wishes to obtain a redetermination must file a petition for a redetermination with the Department within 30 days after being served with the notice.

2. A petition for a redetermination must comply with NRS 360A.170 and must be submitted:

(a) On a form provided by the Department; or

(b) In the form of a letter. The letter must include:

(1) Sufficient information to give notice to the Department that the taxpayer is disputing the deficiency determination;

(2) The name of the taxpayer;

(3) The account number assigned to the taxpayer by the Department; and

(4) The amount of the tax, penalty or interest that is in dispute.

3. A taxpayer who wishes an oral hearing pursuant to NRS 360A.180 must request such a hearing in the petition.

4. A taxpayer who files a petition for redetermination may withdraw the petition at any time by submitting a written request, in the form of a letter, to the Department.

Nev. Admin. Code § 360A.200

Added to NAC by Dep't of Motor Veh. by R101-05, eff. 10-31-2005

NRS 360A.020, 360A.160, 360A.170, 360A.180