Nevada Revised Statutes 363A.200 – Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant
1. If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with the Commission within 30 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the Commission rendered on appeal, the claimant may, within 90 days after the decision is rendered, bring an action against the Department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
Terms Used In Nevada Revised Statutes 363A.200
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
- Plaintiff: The person who files the complaint in a civil lawsuit.
2. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited towards any tax due from the plaintiff.
3. The balance of the judgment must be refunded to the plaintiff.