Nev. Rev. Stat. § 375.140 — Audits by county recorder: Notification of taxpayer and extension of date for completion

NRS  375.140    Audits by county recorder: Notification of taxpayer and
extension of date for completion.
1.  If an audit is conducted by the county
recorder pursuant to the provisions of this chapter, the date on which the
audit will be completed must be included in the notice to the taxpayer that the
audit will be conducted.
2.  The date on which the audit will be
completed may be extended by the county recorder if the county recorder gives
prior written notice of the extension to the taxpayer. The notice must include
an explanation of the reason or reasons that the extension is required.
3.  If, after the audit, the county
recorder determines that delinquent taxes are due, interest and penalties may
not be imposed for the period of the extension if the taxpayer did not request
the extension or was not otherwise the cause of the extension.