Petition for redetermination: General requirements; request for oral hearing; withdrawal.

1. Except as otherwise provided in NAC 360A.210 , a taxpayer who receives notice of a deficiency determination pursuant to NRS 360A.140 and wishes to obtain a redetermination must file a petition for a redetermination with the Department within 30 days after being served with the notice. 2. A petition for a redetermination must comply with NRS 360A.170 and must be submitted: (a) On a form provided by the Department; or (b) In the form of a letter. The letter must include: (1) Sufficient information to give notice to the Department that the taxpayer is disputing the deficiency determination; (2) The name of the taxpayer; (3) The account number assigned to the taxpayer by the Department; and (4) The amount of the tax, penalty or interest that is in dispute. 3. A taxpayer who wishes an oral hearing pursuant to NRS 360A.180 must request such a hearing in the petition. 4. A taxpayer who files a petition for redetermination may withdraw the petition at any time by submitting a written request, in the form of a letter, to the Department.