Nev. Rev. Stat. § 363D.240 — Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant

NRS  363D.240    Rights of claimant upon failure of Department to mail notice of
action on claim; allocation of judgment for claimant.
1.  If the Department fails to mail notice
of action on a claim within 6 months after the claim is filed, the claimant may
consider the claim disallowed and file an appeal with the Commission within 30
days after the last day of the 6-month period. If the claimant is aggrieved by
the decision of the Commission rendered on appeal, the claimant may, within 90
days after the decision is rendered, bring an action against the Department on
the grounds set forth in the claim for the recovery of the whole or any part of
the amount claimed as an overpayment.
2.  If judgment is rendered for the
plaintiff, the amount of the judgment must first be credited towards any tax
due from the plaintiff.
3.  The balance of the judgment must be
refunded to the plaintiff.