NRS 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.

Source: Section 372.635 — Limitations on claims for refund or credit., https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec635 (accessed May 26, 2025).

372.630
Certification of excess amount collected 372.635
Limitations on claims for refund or credit. 372.640
Credit or refund for use tax: Reimbursement of vendor for sales tax. 372.645
Form and contents of claim for credit or refund. 372.650
Failure to file claim constitutes waiver. 372.655
Service of notice of disallowance of claim. 372.660
Payment of interest on overpayments. 372.665
Disallowance of interest. 372.670
Injunction or other process to prevent collection of tax prohibited. 372.675
Action for refund: Claim as condition precedent. 372.680
Action for refund: Time to sue 372.685
Right of appeal on failure of Department to mail notice of action on claim. 372.690
Judgment for plaintiff: Credits 372.695
Allowance of interest. 372.700
Standing to recover. 372.705
Action to recover erroneous refund: Authority of Department. 372.710
Action to recover erroneous refund: Venue. 372.715
Action to recover erroneous refund: Prosecution by Attorney General 372.720
Cancellation of illegal determination: Procedure

Verified

May 26, 2025

§ 372.635. Limitations on claims for refund or credit.'s source at nv.us

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Location: https://nevada.public.law/statutes/nrs_372.635

Original Source: Section 372.635 — Limitations on claims for refund or credit., https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec635 (last accessed May 10, 2025).