Nevada Administrative Code
Chapter 360A - Administration of Certain Taxes and Fees on Fuels
DETERMINATION OF DEFICIENT PAYMENT
Section 360A.200 - Petition for redetermination: General requirements; request for oral hearing; withdrawal

Universal Citation: NV Admin Code 360A.200

Current through December 31, 2024

1. Except as otherwise provided in NAC 360A.210, a taxpayer who receives notice of a deficiency determination pursuant to NRS 360A.140 and wishes to obtain a redetermination must file a petition for a redetermination with the Department within 30 days after being served with the notice.

2. A petition for a redetermination must comply with NRS 360A.170 and must be submitted:

(a) On a form provided by the Department; or

(b) In the form of a letter. The letter must include:
(1) Sufficient information to give notice to the Department that the taxpayer is disputing the deficiency determination;

(2) The name of the taxpayer;

(3) The account number assigned to the taxpayer by the Department; and

(4) The amount of the tax, penalty or interest that is in dispute.

3. A taxpayer who wishes an oral hearing pursuant to NRS 360A.180 must request such a hearing in the petition.

4. A taxpayer who files a petition for redetermination may withdraw the petition at any time by submitting a written request, in the form of a letter, to the Department.

Added to NAC by Dep't of Motor Veh. by R101-05, eff. 10-31-2005

NRS 360A.020, 360A.160, 360A.170, 360A.180

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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