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, addressed to the licensee or other person at the licensed location as it appears in the records of the Commission.3.
Except in the case of fraud or intent to evade the payment of any fee or tax imposed by this chapter, every notice of a determination of deficiency must be mailed within 5 years after the last day of the calendar month following the applicable reporting period in which the deficiency occurred or within 5 years after the report is filed by the licensee, whichever period expires later.4.
If, before the expiration of the time prescribed in this section for the mailing of a notice of a determination of deficiency, the licensee has consented in writing to the mailing of the notice after that time, the notice may be mailed at any time before the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing before the expiration of the period previously agreed upon.5.
If the reasons for the deficiency are not apparent, the Board shall include a brief explanation of those reasons in the notice of a determination of deficiency.
Source:
Section 463.3881 — Determination of deficiency: Notice., https://www.leg.state.nv.us/NRS/NRS-463.html#NRS463Sec3881.