Nev. Rev. Stat. § 372A.330
Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review
Nevada · Nevada Revised Statutes Chapter 372A — Tax on Controlled Substances · Status: effective
Cite this
- Citation
- Nev. Rev. Stat. § 372A.330, Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2107890
- Permanent ID
ys:prov:2107890@1- SHA-256
55170131af597056da3020e96b9e3cbf903bb442060ecd0c36e0ebbd90224f85
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
1. Within 30 days after rejecting a claim for refund or credit in whole or in part, the Department shall serve written notice of its action on the claimant in the manner prescribed for service of a notice of deficiency determination. Within 30 days after the date of service of the notice, a claimant who is aggrieved by the action of the Department may file an appeal with the Nevada Tax Commission.
2. If the Department fails to serve notice of its action on a claim for refund or credit within 6 months after the claim is filed, the claimant may consider the claim to be disallowed and file an appeal with the Nevada Tax Commission within 30 days after the last day of the 6-month period.
3. The final decision of the Nevada Tax Commission on an appeal is a final decision for the purposes of judicial review pursuant to chapter 233B of NRS.