Nevada Administrative Code
Chapter 360A - Administration of Certain Taxes and Fees on Fuels
DETERMINATION OF DEFICIENT PAYMENT
Section 360A.210 - Petition for redetermination: Request for extension of time to file

Universal Citation: NV Admin Code 360A.210

Current through December 31, 2024

1. A taxpayer who receives notice of a deficiency determination pursuant to NRS 360A.140 and wishes to obtain a redetermination, but is unable to file a petition for a redetermination with the Department as set forth in NAC 360A.200, may request an extension of time to file the petition.

2. The request for an extension of time must:

(a) Be in writing;

(b) Be filed with the Department within 30 days after the taxpayer is served with the notice of deficiency determination; and

(c) Set forth the circumstances the taxpayer believes constitute good cause for the taxpayer's failure to timely file his or her petition for redetermination.

3. The Department will grant a request for an extension of time if:

(a) The request complies with the provisions of this section and NRS 360A.160; and

(b) The Department determines that there is good cause for the taxpayer's failure to timely file his or her petition.

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

NRS 360A.020, 360A.160

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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