{"data":{"id":"us-nv/nrs-375a.185","jurisdiction":"us-nv","citation":"NRS 375A.185","heading":"Determination of deficiency: Correction of erroneous determination.","body":"If a deficiency has been determined in an erroneous amount, the Department may, within 3 years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 375A - TAX ON ESTATES","IMPOSITION, PAYMENT AND COLLECTION OF TAX","Payments and Determinations"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-375A.html#NRS375ASec185","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"568b6278d52aaf3c2d8113b0121636000abc6d7de96ec52a5240a46afb75c283","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-375a.180","next":"us-nv/nrs-375a.190"},"notice":"GroundRules: Original legal text. Not legal advice."}