Nev. Admin. Code § 360.704 - Letter to taxpayer addressing audit issues upon completion of audit

Upon completion of the audit, the Department shall issue a letter to the taxpayer setting forth:

1. The issues reviewed in the audit;

2. The period of time under review for each section of the audit, including, without limitation, sample months, if applicable;

3. The results of the audit; and

4. If the taxpayer was using an incorrect method of collecting or accruing tax on a specific transaction reviewed in the audit, the proper method of collecting or accruing tax on the transaction.

Notes

Nev. Admin. Code § 360.704

Added to NAC by Tax Comm'n by R045-01, eff. 11-1-2001

NRS 360.090