Nev. Rev. Stat. § 370.5045 — Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant

NRS  370.5045    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 a hearing officer within
45 days after the last day of the 6-month period. If the claimant is aggrieved
by the decision of the hearing officer on appeal, the claimant may, pursuant to
the provisions of NRS 360.245 , appeal
the decision to the Nevada Tax Commission. If the claimant is aggrieved by the decision
of the Commission on appeal, the claimant may file a petition for judicial
review pursuant to NRS 233B.130 .
2.  If judgment is rendered for the
plaintiff, the amount of the judgment must first be credited on any amount of
tax due from the plaintiff pursuant to this chapter.
3.  The balance of the judgment must be
refunded to the plaintiff.