Nev. Rev. Stat. § 375A.195 — Determination of deficiency: Appeal; action for modification of tax

NRS  375A.195    Determination of deficiency: Appeal; action for modification of
tax.    If it is claimed that a
deficiency has been determined in an erroneous amount, any person who is liable
for the tax may appeal the determination to the Nevada Tax Commission pursuant
to NRS 360.245 . If the person who is
liable for the tax is aggrieved by the decision of the Commission on appeal,
the person may, within 3 years after the determination was made, bring an
action against the State of Nevada in the district court having jurisdiction
over the estate to have the tax modified in whole or in part.