1. Any person against whom a deficiency determination is made who believes that the determination is incorrect may petition the Department for a redetermination within 30 days after being served with the notice of determination. 2. If a petition for redetermination is not filed within the period prescribed in subsection 1, 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. Any request for an extension of time pursuant to this subsection must be filed with the Department within 30 days after service of the notice of determination. (Added to NRS by 1999, 992; A 2003, 2903)
Nevada Legal Code