Nev. Rev. Stat. § 360.233 — Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law

NRS  360.233    Notice of determination by Department that taxpayer is entitled
to exemption or has been taxed or assessed more than is required by law.    If an officer, employee or agent of the
Department determines that a taxpayer is entitled to an exemption or has been
taxed or assessed more than is required by law, he or she shall give written
notice of that determination to the taxpayer. The notice must:
1.  Be given within 30 days after the
officer, employee or agent makes his or her determination or, if the
determination is made as a result of an audit, within 30 days after the
completion of the audit; and
2.  If appropriate, include:
(a) An explanation that an overpayment must, in
accordance with NRS 360.236 , be credited
against any amount then due from the taxpayer; and
(b) Instructions indicating the manner in which
the taxpayer may petition for a refund of any overpayment or remaining balance
thereof.