Audits of Taxpayers

NAC 360.700. Contact to schedule appointment; contents of auditor’s letter; period covered by audit; written request for extension of commencement date or estimated completion date; consequences of failure to provide necessary records.

NAC 360.702. Taxpayer’s reliance on written advice; review of documentation by Director and recommendation to Commission regarding waiver of tax, interest or penalty.

NAC 360.704. Letter to taxpayer addressing audit issues upon completion of audit.

NAC 360.706. Notice of deficiency determination; petition for redetermination; extension for filing petition; Department review; use of hearing officer; prehearing statement; extension for filing prehearing statement; notice of hearing; withdrawal of petition.

Performance Audits of Certain County Officers

NAC 360.720. Definitions.

NAC 360.722. “Auditee” defined.

NAC 360.724. “Performance audit” defined.

NAC 360.726. “Responsible county officer” defined.

NAC 360.728. Periodic conduct of audits by Department; qualifications of employees conducting audits.

NAC 360.730. Duties of responsible county officers and their staff; maintenance of confidentiality by Department.

NAC 360.732. Preliminary report of Department; statement of explanation or rebuttal by auditee; presentation and dissemination of final written report.

NAC 360.734. Plan for corrective action: Notification by Commission; submission by auditee; duties of Department.

NAC 360.736. Report following submission of plan for corrective action: Duties of auditee and Department; review by Commission.