Nev. Rev. Stat. § 368A.300 — Rights of claimant upon failure of Board or Department to mail notice of action on claim; allocation of judgment for claimant

NRS  368A.300    Rights of claimant upon failure of Board or Department to mail
notice of action on claim; allocation of judgment for claimant.
1.  If the Board 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.
2.  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 Nevada Tax Commission
within 30 days after the last day of the 6-month period.
3.  If the claimant is aggrieved by the
decision of:
(a) The Commission rendered on appeal, the
claimant may, within 90 days after the decision is rendered, bring an action
against the Board on the grounds set forth in the claim for the recovery of the
whole or any part of the amount claimed as an overpayment.
(b) The Nevada Tax 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.
4.  If judgment is rendered for the
plaintiff, the amount of the judgment must first be credited towards any tax
due from the plaintiff.
5.  The balance of the judgment must be
refunded to the plaintiff.