{"data":{"id":"us-nv/nrs-375a.190","jurisdiction":"us-nv","citation":"NRS 375A.190","heading":"Determination of deficiency: Notice of determination.","body":"The Department shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may in the same manner be given to such other persons as the Department deems advisable.","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#NRS375ASec190","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"0f65df35132e4f22dddbee95b0d8457c031c3434996e6e2d89a1d00e624dfeac","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-375a.185","next":"us-nv/nrs-375a.195"},"notice":"GroundRules: Original legal text. Not legal advice."}