{"data":{"id":"us-nv/nrs-360.360","jurisdiction":"us-nv","citation":"NRS 360.360","heading":"Redetermination: Petition; time for filing.","body":"1. Any person against whom a deficiency determination is made who believes that the determination is incorrect must petition the Department for a redetermination within 45 days after the person is served with notice of the determination.\n2. If a petition for redetermination is not filed within the 45-day period, the person is deemed to have waived the right to contest the determination or recover a refund.\n3. For good cause shown, the Department may extend the time within which a petition for redetermination must be filed.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 360 - GENERAL PROVISIONS","DETERMINATION OF DEFICIENT PAYMENT"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360.html#NRS360Sec360","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"a4e77f1789de6b32aab753df2d0194234b2a6bc4d0400d016e6e6a922ef430b4","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360.357","next":"us-nv/nrs-360.365"},"notice":"GroundRules: Original legal text. Not legal advice."}