The Department shall give notice of the deficiency determined, together with any penalty for failure to file a return, by personal service or by mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may in the same manner be given to such other persons as the Department deems advisable.
NRS 375A.190
Determination of deficiency: Notice of determination
Known as the Uniform Act
The act spans §§ 375–375 (90 sections).
(Added to NRS by 1987, 2102)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.