Nevada Tax Department Regulation Concerning Audits, Delinquent Taxes Approved by Legislative Commission

The Nevada Tax Commission adopted a regulation approved by the Legislative Commission. The regulation includes: 1) removing the requirement that an auditor attempt to contact a taxpayer who is the subject of the audit by telephone and, instead, requires the auditor to attempt to contact the taxpayer by one of the preferred methods of contact on file with the Department; and 2) authorizing an auditor to determine or estimate an amount of delinquent taxes due from the records provided. The regulation took effect Sept. 16. [Nev. Tax Comm’n, Regs. Section 360.700, 09/17/24 Nev. Reg.]