Nev. Admin. Code § 364.30 — 364.30

NAC 364.030    Disputes relating to payment of tax. ( NRS 364.125 )
1.  Any dispute relating to an overpayment or
underpayment made to a governing body by a person in the business of providing
lodging must be resolved pursuant to the ordinance adopted by the governing
body imposing the tax.
2.  Except as otherwise provided in
subsection 1, a person or governing body may petition the Nevada tax commission
to resolve any disputes relating to overpayments or underpayments made to the
department by a governing body or any other disputes relating to the tax,
including exemptions.
(Added to NAC by Tax Comm’n, eff. 10-10-83)