Nevada § 375B.230 Determination of deficiency: Appeal; action for modification of tax; notice of determination

Nevada Statutes

§ 375B.230 — Determination of deficiency: Appeal; action for modification of tax; notice of determination

Nevada § 375B.230

Title 32REVENUE AND TAXATION

Ch. 375BGeneration-Skipping

PAYMENTS AND DETERMINATIONS

This text of Nevada § 375B.230 (Determination of deficiency: Appeal; action for modification of tax; notice of determination) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 375B.230 (2026).

Text

1.If it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may appeal the determination to the Nevada Tax Commission pursuant to NRS 360.245 . If the person who is liable for the tax is aggrieved by the decision of the Commission on appeal, he or she may, within 3 years after the determination was made, bring an action against the State of Nevada in the district court having jurisdiction over the property which was transferred to have the tax modified in whole or in part.

2.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

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1. If it is claimed that a deficiency has been determined in an erroneous amount, any person who is liable for the tax may appeal the determination to the Nevada Tax Commission pursuant to NRS 360.245 . If the person who is liable for the tax is aggrieved by the decision of the Commission on appeal, he or she may, within 3 years after the determination was made, bring an action against the State of Nevada in the district court having jurisdiction over the property which was transferred to have the tax modified in whole or in part.
2. 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.