Nevada § 372.635 Limitations on claims for refund or credit

Nevada Statutes

§ 372.635 — Limitations on claims for refund or credit

Nevada § 372.635

Title 32REVENUE AND TAXATION

Ch. 372Sales

OVERPAYMENTS AND REFUNDS

This text of Nevada § 372.635 (Limitations on claims for refund or credit) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 372.635 (2026).

Text

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 .

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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 .