Section 360.232 - Audits by Department: Notification of taxpayer and extension of date for completion1. If an audit is conducted by the Department pursuant to the provisions of this title, the date on which the audit will be completed must be included in the notice to the taxpayer that the audit will be conducted.2. The date on which the audit will be completed may be extended by the Department if the Department gives prior written notice of the extension to the taxpayer. The notice must include an explanation of the reason or reasons that the extension is required.3. If, after the audit, the Department determines that delinquent taxes are due, interest and penalties may not be imposed for the period of the extension if the taxpayer did not request the extension or was not otherwise the cause of the extension.Added to NRS by 1999, 2480Added to NRS by 1999, 2480