NRS 360.357
Tolling of period for issuance of notice of determination when taxpayer files claim for refund.


Notwithstanding any other provision of law, if a taxpayer files a claim for a refund for the overpayment of any tax which the Department is required to collect pursuant to this title, the period during which a notice of a deficiency determination must be issued by the Department pursuant to NRS 360.355 is tolled until the Department makes a determination whether the taxpayer owes any taxes for the period for which the claim for a refund is filed, or issues and personally serves or mails a notice of a deficiency determination to the taxpayer who files the claim for a refund, whichever occurs later.

Source: Section 360.357 — Tolling of period for issuance of notice of determination when taxpayer files claim for refund., https://www.­leg.­state.­nv.­us/NRS/NRS-360.­html#NRS360Sec357.

Last Updated

Feb. 5, 2021

§ 360.357’s source at nv​.us