NAC360.448. Rights retained by Department.

Latest version.

The Department retains the right to:

1. Audit a taxpayer for the period being disclosed or, if the period being disclosed exceeds 8 years, for the 8 years immediately preceding the date the application was filed pursuant to NAC 360.440; and

2. Assess any tax, penalty and interest that is owed by the taxpayer.

(Added to NAC by Tax Comm’n by R079-01, eff. 9-20-2002)

                    
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