1. Any person against whom a determination is made pursuant to NRS 463.388 may petition the Commission for a redetermination within 30 days after service of notice of the determination upon the person. If a petition for redetermination satisfying the requirements of subsection 3 is not filed within 30 days, the determination becomes final at the expiration of the period.
2. If a petition for redetermination satisfying the requirements of subsection 3 is filed within the 30-day period, the Commission shall reconsider the determination and, if the petitioner has so requested, shall grant the petitioner a hearing.
3. A petition for redetermination must:
(a) Specify the contested portions of the determination of deficiency;
(b) Specify the grounds for redetermination;
(c) State whether a hearing is requested; and
(d) Be accompanied by payment in full of the uncontested portion of the determination, including any interest and penalties.
4. An order or decision of the Commission upon a petition for redetermination is final 10 days after service upon the petitioner.
5. A petitioner against whom an order or decision of the Commission has become final may, within 60 days after it becomes final, petition for judicial review in the manner provided by NRS 463.315 to 463.318, inclusive. The Board may not petition for judicial review.