Nev. Rev. Stat. § 360A.34 — Taxpayers’ Bill of Rights for Taxes on Fuels

1.  The Legislature hereby declares that
each taxpayer has the right:
(a) To be treated by officers and employees of
the Department with courtesy, fairness, uniformity, consistency and common
sense.
(b) To a prompt response from the Department to
each communication from the taxpayer.
(c) To provide the minimum documentation and
other information as may reasonably be required by the Department to carry out
its duties.
(d) To written explanations of common errors,
oversights and violations that taxpayers experience and instructions on how to
avoid such problems.
(e) To be notified, in writing, by the Department
whenever its officer, employee or agent determines that the taxpayer is
entitled to an exemption or has been taxed or assessed more than is required by
law.
(f) To written instructions indicating how the
taxpayer may petition for:
(1) An adjustment of an assessment;
(2) A refund or credit for overpayment of
taxes, interest or penalties; or
(3) A reduction in or the release of a
bond or other form of security required to be furnished pursuant to the
provisions of chapters 365 and 366 of NRS.
(g) To recover an overpayment of taxes promptly
upon the final determination of such an overpayment.
(h) To obtain specific advice from the Department
concerning the taxes imposed pursuant to chapters
365 , 366 and 373
of NRS.
(i) In any meeting with the Department, including
an audit, conference, interview or hearing:
(1) To an explanation by an officer, agent
or employee of the Department that describes the procedures to be followed and
the taxpayer’s rights thereunder;
(2) To be represented by himself or
herself or anyone who is otherwise authorized by law to represent the taxpayer
before the Department;
(3) To make an audio recording using the
taxpayer’s own equipment and at the taxpayer’s own expense; and
(4) To receive a copy of any document or
audio recording made by or in the possession of the Department relating to the
determination or collection of any tax for which the taxpayer is assessed, upon
payment of the actual cost to the Department of making the copy.
(j) To a full explanation of the authority of the
Department to assess a tax or to collect delinquent taxes, including the
procedures and notices for review and appeal that are required for the
protection of the taxpayer. An explanation which meets the requirements of this
section must also be included with each notice to a taxpayer that an audit will
be conducted by the Department.
(k) To the immediate release of any lien which
the Department has placed on real or personal property for the nonpayment of
any tax when:
(1) The tax is paid;
(2) The period of limitation for
collecting the tax expires;
(3) The lien is the result of an error by
the Department;
(4) The Department determines that the
taxes, interest and penalties are secured sufficiently by a lien on other
property;
(5) The release or subordination of the
lien will not jeopardize the collection of the taxes, interest and penalties;
(6) The release of the lien will
facilitate the collection of the taxes, interest and penalties; or
(7) The Department determines that the
lien is creating an economic hardship.
(l) To the release or reduction of a bond or
other form of security required to be furnished pursuant to the provisions of chapters 365 and 366
of NRS by the Department in accordance with applicable statutes and
regulations.
(m) To be free from harassment and intimidation
by an officer, agent or employee of the Department for any reason.
(n) To have statutes imposing taxes and any
regulations adopted pursuant thereto construed in favor of the taxpayer if
those statutes or regulations are of doubtful validity or effect, unless there
is a specific statutory provision that is applicable.
2.  The provisions of chapters 365 , 366
and 373 of NRS governing the administration
and collection of taxes by the Department must not be construed in such a
manner as to interfere or conflict with the provisions of this section or any
applicable regulations.
3.  The provisions of this section apply to
all taxes administered and collected by the Department pursuant to the
provisions of chapters 365 , 366 and 373 of
NRS and any regulations adopted by the Department relating thereto.