Nev. Rev. Stat. § 360A.150 — Time for provision of notice of determination; service by electronic mail

NRS  360A.150    Time for provision of notice of determination; service by
electronic mail.
1.  Except as otherwise provided in
subsections 2, 3 and 5, each notice of a deficiency determination issued by the
Department must be personally served, mailed or, pursuant to subsection 4, sent
by electronic mail within 4 years after the last day of the month following the
period for which the amount is proposed to be determined or within 4 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, each notice of determination must
be mailed, personally served or, pursuant to subsection 4, sent by electronic
mail within 8 years after the last day of the 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 service of a notice of determination, the
taxpayer has signed a waiver consenting to the service of the notice after that
time, the notice may be mailed, personally served or, pursuant to subsection 4,
sent by electronic mail 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.  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.  This section does not apply to cases of
fraud or the intentional evasion of a provision of chapter
365 , 366 or 373
of NRS or NRS 445C.330 or 590.120 , or any regulation of the
Department adopted pursuant thereto.