Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 360.231 — Authority of Department to deliver notices, decisions and other written communications by electronic means; delivery by mail to person who opts out of delivery by electronic means
NRS 360.231 Authority of Department to deliver notices, decisions and other
written communications by electronic means; delivery by mail to person who opts
out of delivery by electronic means.
1. Except as otherwise provided by
specific statute, the Department may deliver by electronic means any notice,
decision or other written communication which the Department is required to
provide to a person pursuant to this title if the notice, decision or other
written communication delivered by the Department through electronic means
contains or is accompanied by information from which the person can determine
the date on which the Department sent the notice, decision or other written
communication.
2. The Department shall allow a person, at
any time, to opt out of receiving notices, decisions and written communications
from the Department through electronic means. Except as otherwise provided by
specific statute, if a person opts out of receiving such notices, decisions and
written communications through electronic means, the Department shall send such
notices, decisions and written communications by mail addressed to the person
at his or her address as it appears in the records of the Department.
3. As used in this section, deliver by
electronic means means:
(a) To deliver to the secure account of a person
who has registered for an account with an electronic system maintained by the
Department;
(b) To deliver to an electronic mail address at which
a person has agreed to receive notices, decisions and other written
communications from the Department; or
(c) To post a notice, decision or other written
communication on an electronic network or Internet website maintained by the
Department that is accessible via the Internet or a mobile application or by
using a computer, mobile device, tablet or any other electronic device and to
deliver a separate notice of the posting of the notice, decision or other
written communication to the electronic mail address of the person described in
paragraph (b).
Source: official text