NRS 370.5045 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

NV Rev Stat § 370.5045 (2019) (N/A)
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1. If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with a hearing officer within 45 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of the hearing officer on appeal, the claimant may, pursuant to the provisions of NRS 360.245, appeal the decision to the Nevada Tax Commission. If the claimant is aggrieved by the decision of the Commission on appeal, the claimant may file a petition for judicial review pursuant to NRS 233B.130.

2. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited on any amount of tax due from the plaintiff pursuant to this chapter.

3. The balance of the judgment must be refunded to the plaintiff.

(Added to NRS by 2019, 622)