Nevada Administrative Code
Chapter 360 - Revenue and Taxation: Generally
VOLUNTARY DISCLOSURE OF FAILURE TO FILE RETURN
Section 360.448 - Rights retained by Department
Universal Citation: NV Admin Code 360.448
Current through September 16, 2024
The Department retains the right to:
1. Audit a taxpayer for the period being disclosed or, if the period being disclosed exceeds 8 years, for the 8 years immediately preceding the date the application was filed pursuant to NAC 360.440; and
2. Assess any tax, penalty and interest that is owed by the taxpayer.
Added to NAC by Tax Comm'n by R079-01, eff. 9-20-2002
NRS 360.090
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