In the case of a false or fraudulent return or failure to file a return, the Department may determine the tax at any time.
NRS 375A.175
Determination of tax upon failure to file return or upon filing of false or fraudulent return
Known as the Uniform Act
The act spans §§ 375–375 (90 sections).
(Added to NRS by 1987, 2101)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.