Nev. Rev. Stat. § 374.640
Limitations on claims for refund or credit
Effective Oct 1, 2005(Added to NRS by 1967, 916; A 1975, 1736; 1981, 293; 1983, 475; 1991, 1408; 1995, 1069; 2003, 2380; 2005, 1778)
Except as otherwise provided in NRS 360.235, 360.395 and 374.373:
- 1. No refund may be allowed unless a claim for it is filed with the Department within 3 years after the last day of the month following the close of the period for which the overpayment was made.
- 2. No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the Department within that period, or unless the credit relates to a period for which a waiver is given pursuant to NRS 360.355.
(Added to NRS by 1967, 916; A 1975, 1736; 1981, 293; 1983, 475; 1991, 1408; 1995, 1069; 2003, 2380; 2005, 1778)