Nev. Rev. Stat. § 360.291 — Taxpayers’ Bill of Rights

1.  The Legislature hereby declares that
each taxpayer has the right:
(a) To be treated by officers and employees of
the Department with courtesy, fairness, uniformity, consistency and common
sense.
(b) To a prompt response from the Department to
each communication from the taxpayer.
(c) To provide the minimum documentation and other
information as may reasonably be required by the Department to carry out its
duties.
(d) To written explanations of common errors,
oversights and violations that taxpayers experience and instructions on how to
avoid such problems.
(e) To be notified, in writing, by the Department
whenever its officer, employee or agent determines that the taxpayer is
entitled to an exemption or has been taxed or assessed more than is required by
law.
(f) To written instructions indicating how the
taxpayer may petition for:
(1) An adjustment of an assessment;
(2) A refund or credit for overpayment of
taxes, interest or penalties; or
(3) A reduction in or the release of a
bond or other form of security required to be furnished pursuant to the
provisions of this title that are administered by the Department.
(g) Except as otherwise provided in NRS 360.236 and 361.485 , to recover an overpayment of taxes
promptly upon the final determination of such an overpayment.
(h) To obtain specific advice from the Department
concerning taxes imposed by the State.
(i) In any meeting with the Department, including
an audit, conference, interview or hearing:
(1) To an explanation by an officer, agent
or employee of the Department that describes the procedures to be followed and
the taxpayer’s rights thereunder;
(2) To be represented by himself or
herself or anyone who is otherwise authorized by law to represent the taxpayer
before the Department;
(3) To make an audio recording using the
taxpayer’s own equipment and at the taxpayer’s own expense; and
(4) To receive a copy of any document or
audio recording made by or in the possession of the Department relating to the
determination or collection of any tax for which the taxpayer is assessed, upon
payment of the actual cost to the Department of making the copy.
(j) To a full explanation of the Department’s
authority to assess a tax or to collect delinquent taxes, including the
procedures and notices for review and appeal that are required for the
protection of the taxpayer. An explanation which meets the requirements of this
section must also be included with each notice to a taxpayer that an audit will
be conducted by the Department.
(k) To the immediate release of any lien which
the Department has placed on real or personal property for the nonpayment of
any tax when:
(1) The tax is paid;
(2) The period of limitation for
collecting the tax expires;
(3) The lien is the result of an error by
the Department;
(4) The Department determines that the
taxes, interest and penalties are secured sufficiently by a lien on other
property;
(5) The release or subordination of the
lien will not jeopardize the collection of the taxes, interest and penalties;
(6) The release of the lien will
facilitate the collection of the taxes, interest and penalties; or
(7) The Department determines that the
lien is creating an economic hardship.
(l) To the release or reduction of a bond or
other form of security required to be furnished pursuant to the provisions of
this title by the Department in accordance with applicable statutes and
regulations.
(m) To be free from investigation and
surveillance by an officer, agent or employee of the Department for any purpose
that is not directly related to the administration of the taxes administered by
the Department.
(n) To be free from harassment and intimidation
by an officer, agent or employee of the Department for any reason.
(o) To have statutes imposing taxes and any
regulations adopted pursuant thereto construed in favor of the taxpayer if
those statutes or regulations are of doubtful validity or effect, unless there
is a specific statutory provision that is applicable.
2.  The provisions of this title and title
57 of NRS and NRS 244A.820 , 244A.870 , 482.313 , 482.315 ,
482C.230 and 482C.240 governing the administration and
collection of taxes by the Department must not be construed in such a manner as
to interfere or conflict with the provisions of this section or any applicable
regulations.
3.  The provisions of this section apply to
any tax administered, regulated and collected by the Department pursuant to the
provisions of this title and title 57 of NRS and NRS 244A.820 , 244A.870 , 482.313 , 482.315 ,
482C.230 and 482C.240 and any regulations adopted by
the Department relating thereto.