Nev. Rev. Stat. § 372.685 — Right of appeal on failure of Department to mail notice of action on claim

NRS  372.685    Right of appeal on failure of Department to mail notice of
action on claim.    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,
within 45 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.