Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.704 — 360.704
NAC 360.704 Letter to taxpayer addressing audit issues upon completion of
audit. ( NRS
360.090 ) Upon
completion of the audit, the Department shall issue a letter to the taxpayer
setting forth:
1. The issues reviewed in the audit;
2. The period of time under review for each
section of the audit, including, without limitation, sample months, if
applicable;
3. The results of the audit; and
4. If the taxpayer was using an incorrect
method of collecting or accruing tax on a specific transaction reviewed in the
audit, the proper method of collecting or accruing tax on the transaction.
(Added to NAC by Tax Commn by R045-01, eff. 11-1-2001)
Source: official text