Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 360.2925 — Provision of instructions and information to taxpayer liable for first time for taxes on business
NRS 360.2925 Provision of instructions and information to taxpayer liable for
first time for taxes on business. The
Department shall provide each taxpayer who it determines may be liable for
taxes on a business for the first time with:
1. Simplified written instructions
concerning the rights and responsibilities of the taxpayer, including the:
(a) Keeping of records sufficient for audit
purposes;
(b) Procedures for depositing or paying taxes;
(c) Procedures for challenging any liability for
taxes, penalties or interest and for requesting refunds, adjustments or credits
of erroneously assessed taxes, including the steps for appealing a denial
thereof;
(d) Procedures for recovering interest on
overpayments of taxes; and
(e) Procedures for obtaining the release of
bonds, liens, levies or other forms of security for the payment of taxes.
2. Information concerning the most common
errors made by taxpayers in similar businesses with regard to the collection,
reporting and payment of taxes.
Source: official text