Nev. Rev. Stat. § 372.635

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 372.635 - Limitations on claims for refund or credit

Except as otherwise provided in NRS 360.235, 360.395 and 372.368:

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.

NRS 372.635

Added to NRS by 1979, 427; A 1981, 289; 1983, 475; 1991, 1407; 1995, 1067; 2003, 2368; 2005, 1778
Added to NRS by 1979, 427; A 1981, 289; 1983, 475; 1991, 1407; 1995, 1067; 2003, 2368; 2005, 1778