Nev. Rev. Stat. § 372A.330 — Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review

NRS  372A.330    Service of notice of rejection of claim for refund or credit;
rights of claimant upon failure of Department to serve notice of action on
claim; appeal to Nevada Tax Commission; judicial review.
1.  Within 30 days after rejecting a claim
for refund or credit in whole or in part, the Department shall serve written
notice of its action on the claimant in the manner prescribed for service of a
notice of deficiency determination. Within 30 days after the date of service of
the notice, a claimant who is aggrieved by the action of the Department may
file an appeal with the Nevada Tax Commission.
2.  If the Department fails to serve notice
of its action on a claim for refund or credit within 6 months after the claim
is filed, the claimant may consider the claim to be disallowed and file an
appeal with the Nevada Tax Commission within 30 days after the last day of the
6-month period.
3.  The final decision of the Nevada Tax
Commission on an appeal is a final decision for the purposes of judicial review
pursuant to chapter 233B of NRS.