NAC360.173. Notice of appeal: Timely filing; extension of time for filing.

     1. Except as otherwise provided in this section or required to carry out a specific statute, regulation or court order, the Commission will not consider any notice of appeal filed more than 30 calendar days after service upon the taxpayer of the decision that is the subject of the notice of appeal.

     2. The Director may, within 45 calendar days after a notice of appeal is otherwise due, grant an extension of time for the filing of the notice of appeal if:

     (a) A request for the extension, accompanied by any supporting documentation, is made in writing to the Department; and

     (b) The Director finds that the failure to file the notice of appeal in a timely manner:

          (1) Occurred despite the exercise of ordinary care and without the intent of the taxpayer; and

          (2) Is the result of circumstances beyond the control of the taxpayer. Such circumstances may include, without limitation, a natural disaster or other disaster beyond the control of the taxpayer, or the death or hospitalization of the person responsible for filing the notice of appeal.

     3. A notice of appeal filed with the Department in accordance with an extension of time granted by the Director pursuant to this section shall be deemed to be timely filed.

     4. A taxpayer may appeal a decision of the Director denying a request for an extension of time for the filing of a notice of appeal by filing an appeal of that decision with the Commission within 30 calendar days after service of the decision on the taxpayer.

     5. As used in this section, “notice of appeal” means notice of an appeal by a taxpayer of a decision of the Director or of any other officer or employee of the Department.

     (Added to NAC by Tax Comm’n by R112-07, eff. 12-4-2007)