Nev. Rev. Stat. § 362.135 — Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal

NRS  362.135    Appeal of certification to State Board of Equalization; payment
of tax pending determination of appeal.
1.  Any person dissatisfied by any
certification of the Department may appeal from that determination to the State
Board of Equalization. The appeal must be filed within 30 days after the
certification is sent to the taxpayer.
2.  Pending determination of the appeal,
the person certified as owing the tax shall pay it on or before the date due,
and the tax is considered to be paid under protest.