Nev. Admin. Code § 360A.200 — 360A.200

NAC 360A.200    Petition for redetermination: General requirements; request for
oral hearing; withdrawal. ( NRS 360A.020 , 360A.160 , 360A.170 , 360A.180 )
1.  Except as otherwise provided in NAC 360A.210 , a taxpayer who receives
notice of a deficiency determination pursuant to NRS 360A.140 and wishes to obtain
a redetermination must file a petition for a redetermination with the
Department within 30 days after being served with the notice.
2.  A petition for a redetermination must
comply with NRS 360A.170 and
must be submitted:
(a) On a form provided by the Department; or
(b) In the form of a letter. The letter must
include:
(1) Sufficient information to give notice to
the Department that the taxpayer is disputing the deficiency determination;
(2) The name of the taxpayer;
(3) The account number assigned to the
taxpayer by the Department; and
(4) The amount of the tax, penalty or interest
that is in dispute.
3.  A taxpayer who wishes an oral hearing
pursuant to NRS 360A.180 must
request such a hearing in the petition.
4.  A taxpayer who files a petition for
redetermination may withdraw the petition at any time by submitting a written
request, in the form of a letter, to the Department.
(Added to NAC by Dep’t of Motor Veh. by R101-05, eff.
10-31-2005)