1. The Department shall give a person against whom a determination has been made written notice of its determination.
2. The notice may be served personally, mailed or, pursuant to subsection 4, sent by electronic mail.
3. If served by mail, the notice must be addressed to the person at his or her address as it appears in the records of the Department and service is complete at the time the notice is deposited with the United States Postal Service.
4. The provision by a person to the Department of an electronic mail address shall be deemed an agreement for the purposes of NRS 719.220 to receive notice pursuant to this section by electronic mail. If served by electronic mail, the notice must be sent to the person at his or her electronic mail address as it appears in the records of the Department and service is complete at the time the electronic mail is sent.
5. Service of notice tolls any limitation for the determination of a further deficiency.
(Added to NRS by 1999, 991; A 2011, 711)