Nev. Rev. Stat. § 375A.185 — Determination of deficiency: Correction of erroneous determination

NRS  375A.185    Determination of deficiency: Correction of erroneous
determination.    If a deficiency has
been determined in an erroneous amount, the Department may, within 3 years
after the erroneous determination was made, set aside the determination or
issue an amended determination in the correct amount.