Nevada Revised Statutes Title 32. Revenue and Taxation § 360.395. Redetermination: Prerequisites to judicial review of final order; credit or refund

1. Before a person may seek judicial review pursuant to NRS 233B.130 from a final order of the Nevada Tax Commission upon a petition for redetermination, the person must:

2. If a court determines that the amount of the final order should be reduced or that the person does not owe any taxes, the Department shall credit or refund any amount paid by the person that exceeds the amount owed, with interest determined in accordance with NRS 360.2935.