NRS 372B.190 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver.

NV Rev Stat § 372B.190 (2019) (N/A)
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1. Except as otherwise provided in NRS 360.235 and 360.395:

(a) No refund of any of the excise taxes imposed by this chapter may be allowed unless a claim for refund is filed with the Department within 3 years after the last day of the month following the month for which the overpayment was made.

(b) 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.

2. Each claim must be in writing and must state the specific grounds upon which the claim is founded.

3. The failure to file a claim within the time prescribed in subsection 1 constitutes a waiver of any demand against the State on account of any overpayment.

(Added to NRS by 2015, 2606)