1. Before a person may request judicial review pursuant to NRS 233B.130 from a final order of the Department upon a petition for redetermination, the person must:
(a) Pay the amount of the determination; or
(b) Enter into a written agreement with the Department that establishes a later date by which the person is required to pay the amount of the determination.
2. If a court determines that the amount of the final order should be reduced or that the person does not owe any taxes or fees, the Department shall credit or refund any amount paid by the person that exceeds the amount owed.