Nevada Revised Statutes 360.395 – Redetermination: Prerequisites to judicial review of final order; credit or refund
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1. Before a person may seek judicial review pursuant to NRS 233B.130 from a final order of the Nevada Tax Commission upon a petition for redetermination, the person must:
Terms Used In Nevada Revised Statutes 360.395
- 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
(a) Pay the amount of the determination; or
(b) Enter into a written agreement with the Department establishing a later date by which he or she must pay the amount of the determination.
2. If a court determines that the amount of the final order should be reduced or that the person does not owe any taxes, the Department shall credit or refund any amount paid by the person that exceeds the amount owed, with interest determined in accordance with NRS 360.2935.