NRS 360A.130
Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.

360A.100
Determination of amount due by Department 360A.110
Offsetting of overpayments. 360A.120
Penalty for deficiency resulting from negligence or intentional disregard of statute or regulation. 360A.130
Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations. 360A.140
Notice of determination required 360A.150
Time for provision of notice of determination 360A.160
Redetermination: Filing of petition with Department. 360A.170
Redetermination: Contents of petition 360A.180
Redetermination: Consideration by Department 360A.190
Redetermination: Authority of Department to change determined amount. 360A.200
Redetermination: Finality of order by officer of Department. 360A.210
Redetermination: Prerequisites to judicial review of final order 360A.220
Time for payment of determined amount