Nev. Rev. Stat. § 360.395 — Redetermination: Prerequisites to judicial review of final order; credit or refund

NRS  360.395    Redetermination: Prerequisites to judicial review of final
order; credit or refund.
1.  Before a person may seek judicial
review pursuant to NRS 233B.130 from a
final order of the Nevada Tax Commission upon a petition for redetermination,
the person must:
(a) Pay the amount of the determination; or
(b) Enter into a written agreement with the
Department establishing a later date by which he or she must pay the amount of
the determination.
2.  If a court determines that the amount
of the final order should be reduced or that the person does not owe any taxes,
the Department shall credit or refund any amount paid by the person that
exceeds the amount owed, with interest determined in accordance with NRS 360.2935 .