8 chapters · 586 sections in this title.
NRS 463.388 Determination of deficiency: Recomputation or estimate of taxes or fees; accrual of interest on unpaid taxes; offsetting overpayments; refund of excess.
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NRS 463.388 Determination of deficiency: Recomputation or estimate of taxes or fees; accrual of interest on unpaid taxes; offsetting overpayments; refund of excess. 1. If any person fails to make a report of the state license fees or taxes as required by this chapter, or if the B…
NRS 463.3881 Determination of deficiency: Notice.
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NRS 463.3881 Determination of deficiency: Notice. 1. The Board shall give written notice of its determination pursuant to NRS 463.388 to the licensee or other person responsible for the payment of the license fee or tax. 2. The notice may be served by sending it by certified mail…
NRS 463.3882 Determination of deficiency: Lien.
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NRS 463.3882 Determination of deficiency: Lien. 1. Upon the expiration of 30 days after the service of notice of a deficiency determination, the amount of license fees or taxes due, together with all interest and penalties, constitutes a lien on any right, title or interest in al…
NRS 463.3883 Redetermination: Time for filing and contents of petition; hearing; finality of order; judicial review.
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NRS 463.3883 Redetermination: Time for filing and contents of petition; hearing; finality of order; judicial review. 1. Any person against whom a determination is made pursuant to NRS 463.388 may petition the Commission for a redetermination within 30 days after service of notice…