Nev. Rev. Stat. § 360.360 — Redetermination: Petition; time for filing

1.  Any person against whom a deficiency
determination is made who believes that the determination is incorrect must
petition the Department for a redetermination within 45 days after the person
is served with notice of the determination.
2.  If a petition for redetermination is
not filed within the 45-day period, the person is deemed to have waived the
right to contest the determination or recover a refund.
3.  For good cause shown, the Department
may extend the time within which a petition for redetermination must be filed.