Nev. Rev. Stat. » NRS: CHAPTER 360 - GENERAL PROVISIONS
Nevada Revised Statutes

Nev. Rev. Stat. § 360.395 (2026)

Redetermination: Prerequisites to judicial review of final order; credit or refund

✓ current as of July 2026
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NRS 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:

      (a) Pay the amount of the determination; or

      (b) Enter into a written agreement with the Department establishing a later date by which he or she must pay the amount of the determination.

      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.

      (Added to NRS by 1995, 1058; A 1999, 2485)

     

Notes of Decisions
Cited in 2 cases, 2007–2016 · leading case: Silver State Elec. Supply Co. v. State ex rel. Dep't of Taxation, 157 P.3d 710 (Nev. 2007).
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Silver State Elec. Supply Co. v. State ex rel. Dep't of Taxation, 157 P.3d 710 (Nev. 2007). · cites it 22× “NRS 360.395 directs a person to pay a tax determination amount before seeking judicial review of a final Nevada Tax Commission decision.”
Rubinson v. State, Dept of Taxation (Nev. 2016). · cites it 4× “Respondent State of Nevada, Department of Taxation (Department), filed a motion to dismiss, arguing that the district court lacked jurisdiction to consider the petition because Rubinson and Jones had failed to comply with the requirements of NRS 360.395. The district court…”
Nev. Rev. Stat. § 360.395(1): 1 case
Silver State Elec. Supply Co. v. State ex rel. Dep't of Taxation, 157 P.3d 710 (Nev. 2007). “NRS 360.395 directs a person to pay a tax determination amount before seeking judicial review of a final Nevada Tax Commission decision.”
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