If an officer, employee or agent of the Department determines that a taxpayer is entitled to an exemption or has been taxed or assessed more than is required by law, he or she shall give written notice of that determination to the taxpayer. The notice must: 1. Be given within 30 days after the officer, employee or agent makes his or her determination or, if the determination is made as a result of an audit, within 30 days after the completion of the audit; and 2. If appropriate, include: (a) An explanation that an overpayment must, in accordance with NRS 360.236 , be credited against any amount then due from the taxpayer; and (b) Instructions indicating the manner in which the taxpayer may petition for a refund of any overpayment or remaining balance thereof.
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