Nev. Rev. Stat. § 360.245 — Decision of Department final unless appealed to Nevada Tax Commission; time for appeal; service of decision; review of certain decisions; judicial review; adoption of regulations by Nevada Tax Commission; transmission of notice of certain decisions on appeal

NRS  360.245    Decision of Department final unless appealed to Nevada Tax
Commission; time for appeal; service of decision; review of certain decisions;
judicial review; adoption of regulations by Nevada Tax Commission; transmission
of notice of certain decisions on appeal.
1.  Except as otherwise provided in this
title:
(a) All decisions of the Executive Director or
other officer of the Department made pursuant to this title are final unless
appealed to the Nevada Tax Commission.
(b) Any natural person, partnership, corporation,
association or other business or legal entity who is aggrieved by such a
decision may appeal the decision by filing a notice of appeal with the
Department within 30 days after service of the decision upon that person or
business or legal entity.
2.  Service of the decision must be made
personally or by certified mail. If service is made by certified mail:
(a) The decision must be enclosed in an envelope
which is addressed to the taxpayer at his or her address as it appears in the
records of the Department.
(b) It is deemed to be complete at the time the
appropriately addressed envelope containing the decision is deposited with the
United States Postal Service.
3.  The Nevada Tax Commission, as head of
the Department, may review all decisions made by the Executive Director that
are not otherwise appealed to the Commission pursuant to this section.
4.  The Nevada Tax Commission may reverse,
affirm or modify any decision of the Department that is:
(a) Appealed to the Commission by a taxpayer
pursuant to this section; or
(b) Reviewed by the Commission pursuant to this
section.
5.  A decision of the Nevada Tax Commission
is a final decision for the purposes of judicial review. The Executive Director
or any other employee or representative of the Department shall not seek
judicial review of such a decision.
6.  The Nevada Tax Commission shall provide
by regulation for:
(a) Notice to be given to each county of any
decision upon an appeal to the Commission that the Commission determines is
likely to affect the revenue of the county or other local government. The
regulations must specify the form and contents of the notice and requirements
for the number of days before a meeting of the Commission that the notice must
be transmitted. If the parties to the appeal enter into a stipulation as to the
issues that will be heard on appeal, the Commission shall transmit a copy of
the notice to the district attorney of each county which the Commission
determines is likely to be affected by the decision. Upon receipt of such a
notice, the district attorney shall transmit a copy of the notice to each local
government within the county which the Commission determines is likely to be
affected by the decision. If there is no such stipulation, the Commission shall
transmit a copy of the notice, accompanied by the names of the parties and the
amount on appeal, if any, to the governing bodies of the counties and other
local governments which the Commission determines are likely to be affected by
the decision.
(b) The manner in which a county or other local
government which is not a party to such an appeal may become a party, and the
procedure for its participation in the appeal.
7.  A county or other local government
which is a party and is aggrieved by the decision of the Nevada Tax Commission
is entitled to seek judicial review of the decision.
8.  Upon application by a taxpayer, the
Nevada Tax Commission shall review the denial of relief pursuant to NRS 361.4835 and may grant, deny or modify
the relief sought.