368A.300 - Rights of claimant upon failure of Board or Department to mail notice of action on claim; allocation of judgment for claimant. - Nevada Statutes

368A.300  Rights of claimant upon failure of Board or Department to mail notice of action on claim; allocation of judgment for claimant.

      1.  If the Board fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with the Commission within 30 days after the last day of the 6-month period.

      2.  If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with the Nevada Tax Commission within 30 days after the last day of the 6-month period.

      3.  If the claimant is aggrieved by the decision of:

      (a) The Commission rendered on appeal, the claimant may, within 90 days after the decision is rendered, bring an action against the Board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.

      (b) The Nevada Tax Commission rendered on appeal, the claimant may, within 90 days after the decision is rendered, bring an action against the Department on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.

      4.  If judgment is rendered for the plaintiff, the amount of the judgment must first be credited towards any tax due from the plaintiff.

      5.  The balance of the judgment must be refunded to the plaintiff.

      (Added to NRS by 2003, 20th Special Session, 154; A 2005, 22nd Special Session, 143)