Nevada § 375B.230 - Determination of deficiency: Appeal; action for modification of tax; notice of determination
Full text of Nevada Nevada Revised Statutes § 375B.230 — Determination of deficiency: Appeal; action for modification of tax; notice of determination, with citation guidance and answers to common questions.
§ 375B.230. Determination of deficiency: Appeal; action for modification of tax; notice of determination
1. If it is claimed that a deficiency has been determined in an erroneous amount,
any person who is liable for the tax may appeal the determination to the Nevada Tax
Commission pursuant to NRS 360.245 . If the person who is liable for the tax is aggrieved by the decision of the Commission
on appeal, he or she may, within 3 years after the determination was made, bring an
action against the State of Nevada in the district court having jurisdiction over
the property which was transferred to have the tax modified in whole or in part. 2. The Department shall give notice of the deficiency determined, together with any
penalty for failure to file a return, by personal service or by mail to the person
filing the return at the address stated in the return, or, if no return is filed,
to the person liable for the tax. Copies of the notice of deficiency may in the same
manner be given to such other persons as the Department deems advisable.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 375B.230
What does Nevada Revised Statutes § 375B.230 cover?
Section 375B.230 ("Determination of deficiency: Appeal; action for modification of tax; notice of determination") 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 § 375B.230?
A common citation format is "Nevada Revised Statutes § 375B.230" (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 § 375B.230 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.