Nevada Code § 360.232

Audits by Department: Notification of taxpayer and extension of date for completion
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1. If an audit is conducted by the
Department pursuant to the provisions of this title, the date on which the
audit will be completed must be included in the notice to the taxpayer that the
audit will be conducted.
2. The date on which the audit will be
completed may be extended by the Department if the Department gives prior
written notice of the extension to the taxpayer. The notice must include an
explanation of the reason or reasons that the extension is required.
3. If, after the audit, the Department
determines that delinquent taxes are due, interest and penalties may not be
imposed for the period of the extension if the taxpayer did not request the extension
or was not otherwise the cause of the extension.

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