NAC364.030. Disputes relating to payment of tax.

Latest version.

1. Any dispute relating to an overpayment or underpayment made to a governing body by a person in the business of providing lodging must be resolved pursuant to the ordinance adopted by the governing body imposing the tax.

2. Except as otherwise provided in subsection 1, a person or governing body may petition the Nevada tax commission to resolve any disputes relating to overpayments or underpayments made to the department by a governing body or any other disputes relating to the tax, including exemptions.

(Added to NAC by Tax Comm’n, eff. 10-10-83)

                    
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