Nev. Admin. Code § 360A.210 — 360A.210

NAC 360A.210    Petition for redetermination: Request for extension of time to
file. ( NRS 360A.020 , 360A.160 )
1.  A taxpayer who receives notice of a
deficiency determination pursuant to NRS
360A.140 and wishes to obtain a redetermination, but is unable to file a
petition for a redetermination with the Department as set forth in NAC 360A.200 , may request an extension of
time to file the petition.
2.  The request for an extension of time
must:
(a) Be in writing;
(b) Be filed with the Department within 30 days
after the taxpayer is served with the notice of deficiency determination; and
(c) Set forth the circumstances the taxpayer
believes constitute good cause for the taxpayer’s failure to timely file his or
her petition for redetermination.
3.  The Department will grant a request for
an extension of time if:
(a) The request complies with the provisions of
this section and NRS 360A.160 ;
and
(b) The Department determines that there is good
cause for the taxpayer’s failure to timely file his or her petition.
(Added to NAC by Dep’t of Motor Veh. by R101-05, eff.
10-31-2005)