Nev. Admin. Code § 364.030 - Disputes relating to payment of tax

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.

Notes

Nev. Admin. Code § 364.030
Added to NAC by Tax Comm'n, eff. 10-10-83

NRS 364.125

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