Nev. Rev. Stat. § 360.355 — Time for provision of notice of determination

1.  Except as otherwise provided in
subsections 2, 3 and 4 and in NRS 375A.180
and 375B.210 , every notice of the
determination of a deficiency issued by the Department must be personally
served or mailed within 3 years after the last day of the calendar month
following the period for which the amount is proposed to be determined or
within 3 years after the return is filed, whichever period expires later.
2.  In the case of a failure to make a
return, or a claim for an additional amount, every notice of determination must
be mailed or personally served within 8 years after the last day of the
calendar month following the period for which the amount is proposed to be
determined.
3.  If, before the expiration of the time
prescribed in this section for the mailing of a notice of determination, the
taxpayer has signed a waiver consenting to the mailing of the notice after that
time, the notice may be mailed at any time before the expiration of the period
agreed upon. The period so agreed upon may be extended by subsequent agreements
in writing if each agreement is made before the expiration of the period
previously agreed upon.
4.  This section does not apply to cases of
fraud or intentional evasion of the provisions of this title or any regulation
adopted pursuant thereto.