NRS 360.245
Decision of Department final unless appealed to Nevada Tax Commission

  • time for appeal
  • service of decision
  • review of certain decisions
  • judicial review
  • adoption of regulations by Nevada Tax Commission
  • transmission of notice of certain decisions on appeal.

1.

Except as otherwise provided in this title:

(a)

All decisions of the Executive Director or other officer of the Department made pursuant to this title are final unless appealed to the Nevada Tax Commission.

(b)

Any natural person, partnership, corporation, association or other business or legal entity who is aggrieved by such a decision may appeal the decision by filing a notice of appeal with the Department within 30 days after service of the decision upon that person or business or legal entity.

2.

Service of the decision must be made personally or by certified mail. If service is made by certified mail:

(a)

The decision must be enclosed in an envelope which is addressed to the taxpayer at his or her address as it appears in the records of the Department.

(b)

It is deemed to be complete at the time the appropriately addressed envelope containing the decision is deposited with the United States Postal Service.

3.

The Nevada Tax Commission, as head of the Department, may review all decisions made by the Executive Director that are not otherwise appealed to the Commission pursuant to this section.

4.

The Nevada Tax Commission may reverse, affirm or modify any decision of the Department that is:

(a)

Appealed to the Commission by a taxpayer pursuant to this section; or

(b)

Reviewed by the Commission pursuant to this section.

5.

A decision of the Nevada Tax Commission is a final decision for the purposes of judicial review. The Executive Director or any other employee or representative of the Department shall not seek judicial review of such a decision.

6.

The Nevada Tax Commission shall provide by regulation for:

(a)

Notice to be given to each county of any decision upon an appeal to the Commission that the Commission determines is likely to affect the revenue of the county or other local government. The regulations must specify the form and contents of the notice and requirements for the number of days before a meeting of the Commission that the notice must be transmitted. If the parties to the appeal enter into a stipulation as to the issues that will be heard on appeal, the Commission shall transmit a copy of the notice to the district attorney of each county which the Commission determines is likely to be affected by the decision. Upon receipt of such a notice, the district attorney shall transmit a copy of the notice to each local government within the county which the Commission determines is likely to be affected by the decision. If there is no such stipulation, the Commission shall transmit a copy of the notice, accompanied by the names of the parties and the amount on appeal, if any, to the governing bodies of the counties and other local governments which the Commission determines are likely to be affected by the decision.

(b)

The manner in which a county or other local government which is not a party to such an appeal may become a party, and the procedure for its participation in the appeal.

7.

A county or other local government which is a party and is aggrieved by the decision of the Nevada Tax Commission is entitled to seek judicial review of the decision.

8.

Upon application by a taxpayer, the Nevada Tax Commission shall review the denial of relief pursuant to NRS 361.4835 and may grant, deny or modify the relief sought.

Source: Section 360.245 — Decision of Department final unless appealed to Nevada Tax Commission; time for appeal; service of decision; review of certain decisions; judicial review; adoption of regulations by Nevada Tax Commission; transmission of notice of certain decisions on appeal., https://www.­leg.­state.­nv.­us/NRS/NRS-360.­html#NRS360Sec245.

360.010
Nevada Tax Commission: Creation 360.020
Qualifications of commissioners. 360.030
Limitations on appointment of commissioners 360.050
Compensation of commissioners. 360.070
Location of office of Nevada Tax Commission. 360.080
Quorum 360.090
Adoption of regulations by Nevada Tax Commission governing business of Commission and Department. 360.092
Adoption of regulations by Nevada Tax Commission for electronic submission of returns and remission of payments by credit card, debit card or electronic transfer of money. 360.093
Adoption of regulations by Nevada Tax Commission to carry out certain provisions regarding waiver of taxes, penalties and interest, and imposition of penalties. 360.095
Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission. 360.100
Annual report by Department 360.105
Submission of proposed budget and legislation of Department to Nevada Tax Commission. 360.120
Department of Taxation: Creation 360.130
Duties of Executive Director 360.133
Duty of Executive Director to prepare technical bulletins 360.137
Duty of Executive Director to submit tax expenditure report 360.140
Organization of Department 360.142
Investigation of background and personal history of employees and contractors of Department. 360.145
Employees of Department: Evaluation on basis of assessments or collections prohibited. 360.200
General powers of Department. 360.203
Reduction of rate of certain taxes on business under certain circumstances 360.205
Power of Department to deny license, registration or permit to applicant who is liable to Department. 360.210
Power of Department to appraise and assess property. 360.215
Powers and duties of Department regarding county assessors, assessment procedures and equalization. 360.217
Duty of Department to adopt regulations to implement credit against certain taxes for matching employee contributions to college savings trust accounts. 360.220
Duty of Department to require local governments to submit fiscal information. 360.225
Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes 360.230
Duty of Department to investigate property escaping taxation and require placement on tax roll. 360.232
Audits by Department: Notification of taxpayer and extension of date for completion. 360.233
Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law. 360.235
Refund or credit to taxpayer after audit. 360.236
Overpayments: Credit against other amounts due required before any refund. 360.238
Department may charge fee for returned checks. 360.240
Power of Department to summon witnesses and issue and seek enforcement of subpoenas 360.245
Decision of Department final unless appealed to Nevada Tax Commission 360.247
Hearing on appeal concerning liability for tax must be open to public 360.250
Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes 360.255
Confidentiality of records and files of Department 360.260
Power of Nevada Tax Commission to institute and instigate action and prosecution. 360.261
Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes. 360.262
Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due. 360.263
Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances 360.264
Delinquent taxes: Annual reports 360.265
Power of Nevada Tax Commission regarding uncollectible debts. 360.270
Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department. 360.271
Deposit of money received by Department in lieu of surety bond. 360.278
Authority to engage service of armored car. 360.279
Disposition of security for payment of sales and use taxes which remains unclaimed after account closed. 360.280
Duties of county assessor and board of county commissioners. 360.283
Annual determination of population of towns, townships, cities and counties 360.285
Certification of population by Governor. 360.287
Apportionment of tax receipts to cities. 360.288
Revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration. 360.289
Annual reports of projected population of counties.
Last Updated

Feb. 5, 2021

§ 360.245’s source at nv​.us