Nev. Admin. Code § 360.4775 — 360.4775

NAC 360.4775    Determination of tax owed upon failure to continue to meet
requirements; appeal. ( NRS
360.750 , 364A.170 ,
374.357 )
1.  If the Department finds that a business
for which the Commission has approved an application for a partial abatement of
the taxes imposed pursuant to chapter 364A or 374 of NRS has failed to continue to meet
the requirements for the partial abatement imposed by the Commission pursuant
to NRS 360.750 , the Department
shall determine the amount of tax owed to the Department in the manner
prescribed in NRS 360.300 to 360.400 , inclusive.
2.  A business against whom the Department
has made such a determination may, in the manner prescribed in NRS 360.300 to 360.400 , inclusive, file an appeal
with the Nevada Tax Commission for a determination whether the business has
substantially complied with the requirements for the partial abatement approved
by the Commission pursuant to NRS
360.750 .
(Added to NAC by Tax Comm’n by R109-01, eff. 5-13-2002)
Miscellaneous Abatements