Nevada § 360A.150 - Time for provision of notice of determination; service by electronic mail
Full text of Nevada Nevada Revised Statutes § 360A.150 — Time for provision of notice of determination; service by electronic mail, with citation guidance and answers to common questions.
§ 360A.150. Time for provision of notice of determination; service by electronic mail
1. Except as otherwise provided in subsections 2, 3 and 5, each notice of a deficiency
determination issued by the Department must be personally served, mailed or, pursuant
to subsection 4, sent by electronic mail within 4 years after the last day of the
month following the period for which the amount is proposed to be determined or within
4 years after the return is filed, whichever period expires later. 2. In the case of a failure to make a return or a claim for an additional amount,
each notice of determination must be mailed, personally served or, pursuant to subsection
4, sent by electronic mail within 8 years after the last day of the month following
the period for which the amount is proposed to be determined. 3. If, before the expiration of the time prescribed in this section for the service
of a notice of determination, the taxpayer has signed a waiver consenting to the service
of the notice after that time, the notice may be mailed, personally served or, pursuant
to subsection 4, sent by electronic mail at any time before the expiration of the
period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing if
each agreement is made before the expiration of the period previously agreed upon. 4. The provision by a person to the Department of an electronic mail address shall
be deemed an agreement for the purposes of NRS 719.220 to receive notice pursuant to this section by electronic mail. If served by electronic mail, the notice must be sent to the person at his or her
electronic mail address as it appears in the records of the Department and service
is complete at the time the electronic mail is sent. 5. This section does not apply to cases of fraud or the intentional evasion of a provision
of chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120 , or any regulation of the Department adopted pursuant thereto.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 360A.150
What does Nevada Revised Statutes § 360A.150 cover?
Section 360A.150 ("Time for provision of notice of determination; service by electronic mail") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 360A.150?
A common citation format is "Nevada Revised Statutes § 360A.150" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 360A.150 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.