Redetermination: Petition; time for filing.
Nev. Rev. Stat. § 360.360
in effect1. Any person against whom a deficiency determination is made who believes that the determination is incorrect must petition the Department for a redetermination within 45 days after the person is served with notice of the determination.
2. If a petition for redetermination is not filed within the 45-day period, the person is deemed to have waived the right to contest the determination or recover a refund.
3. For good cause shown, the Department may extend the time within which a petition for redetermination must be filed.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-360.htmlFetched: 6/28/2026
