2017 Nevada Revised Statutes
Chapter 575 - Miscellaneous Provisions; Collection of Taxes
NRS 575.150 - Estimation of livestock and sheep owned by persons failing to return declarations; review of completed declarations to determine accuracy; changes; notification of changes and of right to challenge accuracy.
1. Upon receipt of the declaration of livestock and sheep and the report of owners of livestock and sheep, the Department shall:
(a) Make an estimate of the number, kind and classification of all livestock and sheep owned by any person failing to return the declaration of livestock and sheep and include that information on the report; and
(b) Examine each completed declaration of livestock and sheep and the report to determine its accuracy, and if there is any evidence that any information is inaccurate or incomplete, may change and correct any listing as to number, kind, classification, ownership or location by adding thereto or deducting therefrom as necessary to make the report complete and accurate.
2. The Department may verify the number of livestock or sheep by any reasonable means, including actual count at any reasonable time.
3. If the Department changes the listings on the report of owners of livestock and sheep for any owner and the listing for that owner does not conform to the listings on the declaration completed by that owner, the Department shall notify the owner of the change within 15 days after the change is made. The notification must contain a statement explaining the owner’s right to challenge the accuracy of the report made by the Department.
(Added to NRS by 1985, 743; A 1999, 2781; 2001, 1568; 2015, 3614)
