1.  The Department shall give a person against whom a determination has been made written notice of its determination.

Terms Used In Nevada Revised Statutes 360.350

  • Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
  • person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039

2.  The notice may be served personally or by mail. If served by mail, the notice must be addressed to the person at his or her address as it appears in the records of the Department.

3.  If notice is served by mail, service is complete at the time of deposit with the United States Postal Service.

4.  Service of notice tolls any limitation for the determination of a further deficiency.