1. Any person against whom a deficiency determination is made who believes that the determination is incorrect must petition the Department for a redetermination within 45 days after the person is served with notice of the determination. 2. If a petition for redetermination is not filed within the 45-day period, the person is deemed to have waived the right to contest the determination or recover a refund. 3. For good cause shown, the Department may extend the time within which a petition for redetermination must be filed. (Added to NRS by 1971, 595; A 1995, 1062)
Nevada Legal Code