Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 360A.140 — Notice of determination required; method and effect of service
1. The Department shall give a person
against whom a determination has been made written notice of its determination.
2. The notice may be served personally,
mailed or, pursuant to subsection 4, sent by electronic mail.
3. If served by mail, the notice must be
addressed to the person at his or her address as it appears in the records of
the Department and service is complete at the time the notice is deposited with
the United States Postal Service.
4. The provision by a person to the
Department of an electronic mail address shall be deemed an agreement for the
purposes of NRS 719.220 to receive
notice pursuant to this section by electronic mail. If served by electronic
mail, the notice must be sent to the person at his or her electronic mail
address as it appears in the records of the Department and service is complete
at the time the electronic mail is sent.
5. Service of notice tolls any limitation
for the determination of a further deficiency.
Source: official text