Nev. Admin. Code § 360.173 — 360.173

NAC 360.173    Notice of appeal: Timely filing; extension of time for filing. ( NRS 360.090 , 360.245 )
1.  Except as otherwise provided in this
section or required to carry out a specific statute, regulation or court order,
the Commission will not consider any notice of appeal filed more than 30
calendar days after service upon the taxpayer of the decision that is the
subject of the notice of appeal.
2.  The Director may, within 45 calendar days
after a notice of appeal is otherwise due, grant an extension of time for the
filing of the notice of appeal if:
(a) A request for the extension, accompanied by any
supporting documentation, is made in writing to the Department; and
(b) The Director finds that the failure to file the
notice of appeal in a timely manner:
(1) Occurred despite the exercise of ordinary
care and without the intent of the taxpayer; and
(2) Is the result of circumstances beyond the
control of the taxpayer. Such circumstances may include, without limitation, a
natural disaster or other disaster beyond the control of the taxpayer, or the
death or hospitalization of the person responsible for filing the notice of
appeal.
3.  A notice of appeal filed with the
Department in accordance with an extension of time granted by the Director
pursuant to this section shall be deemed to be timely filed.
4.  A taxpayer may appeal a decision of the
Director denying a request for an extension of time for the filing of a notice
of appeal by filing an appeal of that decision with the Commission within 30
calendar days after service of the decision on the taxpayer.
5.  As used in this section, “notice of
appeal” means notice of an appeal by a taxpayer of a decision of the Director
or of any other officer or employee of the Department.
(Added to NAC by Tax Comm’n by R112-07, eff. 12-4-2007)