Nev. Rev. Stat. § 360A.210 — Redetermination: Prerequisites to judicial review of final order; credit or refund

NRS  360A.210    Redetermination: Prerequisites to judicial review of final
order; credit or refund.
1.  Before a person may request judicial
review pursuant to NRS 233B.130 from a
final order of the Department 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 that establishes a later date by which the person is required to 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
or fees, the Department shall credit or refund any amount paid by the person
that exceeds the amount owed.