1.  Any person against whom a deficiency determination is made who believes that the determination is incorrect must petition the Department for a redetermination within 45 days after the person is served with notice of the determination.

Terms Used In Nevada Revised Statutes 360.360

  • 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.  If a petition for redetermination is not filed within the 45-day period, the person is deemed to have waived the right to contest the determination or recover a refund.

3.  For good cause shown, the Department may extend the time within which a petition for redetermination must be filed.

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