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)