Nev. Rev. Stat. § 375A.190 — Determination of deficiency: Notice of determination

The Department shall give notice of the
deficiency determined, together with any penalty for failure to file a return,
by personal service or by mail to the person filing the return at the address
stated in the return, or, if no return is filed, to the person liable for the
tax. Copies of the notice of deficiency may in the same manner be given to such
other persons as the Department deems advisable.