362.135 - Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal. - Nevada Statutes

362.135  Appeal of certification to State Board of Equalization; payment of tax pending determination of appeal.

      1.  Any person dissatisfied by any certification of the Department may appeal from that determination to the State Board of Equalization. The appeal must be filed within 30 days after the certification is sent to the taxpayer.

      2.  Pending determination of the appeal, the person certified as owing the tax shall pay it on or before the date due, and the tax is considered to be paid under protest.

      (Added to NRS by 1977, 1052; A 1987, 169; 1989, 38)