NRS 360.2925
Provision of instructions and information to taxpayer liable for first time for taxes on business.


The Department shall provide each taxpayer who it determines may be liable for taxes on a business for the first time with:

1.

Simplified written instructions concerning the rights and responsibilities of the taxpayer, including the:

(a)

Keeping of records sufficient for audit purposes;

(b)

Procedures for depositing or paying taxes;

(c)

Procedures for challenging any liability for taxes, penalties or interest and for requesting refunds, adjustments or credits of erroneously assessed taxes, including the steps for appealing a denial thereof;

(d)

Procedures for recovering interest on overpayments of taxes; and

(e)

Procedures for obtaining the release of bonds, liens, levies or other forms of security for the payment of taxes.

2.

Information concerning the most common errors made by taxpayers in similar businesses with regard to the collection, reporting and payment of taxes.

Source: Section 360.2925 — Provision of instructions and information to taxpayer liable for first time for taxes on business., https://www.­leg.­state.­nv.­us/NRS/NRS-360.­html#NRS360Sec2925.

Last Updated

Feb. 5, 2021

§ 360.2925’s source at nv​.us