If an audit is performed pursuant to subsection 2 of NRS 364.210:

1. 1. The proprietor of the enterprise has those rights set forth in NRS 360.291 that are applicable to the audit.
2. 2. The proprietor must be informed of his or her rights in writing, including rights relating to the procedure required by subsection 3 of NRS 364.210.
3. 3. The proprietor must be given notice, in writing, of the amount of any interest or penalties required to be paid as a result of the audit.

(Added to NRS by 1997, 2602)