Nev. Rev. Stat. § 360A.160 — Redetermination: Filing of petition with Department

1.  Any person against whom a deficiency
determination is made who believes that the determination is incorrect may
petition the Department for a redetermination within 30 days after being served
with the notice of determination.
2.  If a petition for redetermination is
not filed within the period prescribed in subsection 1, 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.
Any request for an extension of time pursuant to this subsection must be filed
with the Department within 30 days after service of the notice of
determination.