Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.454 — 360.454
NAC 360.454 Determination of maximum amount of tax liability; notice. ( NRS 360.090 , 360.2915 )
1. On or before June 30 of each
even-numbered year, the Commission will determine the maximum amount of tax
liability that, except as otherwise provided in NAC 360.460 , may be the subject of an
agreement with the Department to pay taxes, interest and penalties in
installments pursuant to NAC 360.450 .
2. The Department shall post the amount
determined by the Commission pursuant to subsection 1 on the Internet website
maintained by the Department within 30 days after the Commission makes its
determination.
(Added to NAC by Tax Commn by R046-01, eff. 11-1-2001;
A by R089-14, 6-26-2015)
Source: official text