Petition for redetermination: Request for extension of time to file.

1. A taxpayer who receives notice of a deficiency determination pursuant to NRS 360A.140 and wishes to obtain a redetermination, but is unable to file a petition for a redetermination with the Department as set forth in NAC 360A.200 , may request an extension of time to file the petition. 2. The request for an extension of time must: (a) Be in writing; (b) Be filed with the Department within 30 days after the taxpayer is served with the notice of deficiency determination; and (c) Set forth the circumstances the taxpayer believes constitute good cause for the taxpayer’s failure to timely file his or her petition for redetermination. 3. The Department will grant a request for an extension of time if: (a) The request complies with the provisions of this section and NRS 360A.160 ; and (b) The Department determines that there is good cause for the taxpayer’s failure to timely file his or her petition.