NRS 374.640
Limitations on claims for refund or credit.

Except as otherwise provided in NRS 360.235, 360.395 and 374.373:

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 374.640 — Limitations on claims for refund or credit., https://www.leg.state.nv.us/NRS/NRS-374.html#NRS374Sec640.

374.635
Certification of excess amount collected 374.640
Limitations on claims for refund or credit. 374.643
Credit or refund of tax for business within zone for economic development. 374.645
Credit or refund for use tax: Reimbursement of vendor for sales tax. 374.650
Form and contents of claim for credit or refund. 374.655
Failure to file claim constitutes waiver. 374.660
Service of notice of disallowance of claim. 374.665
Payment of interest on overpayments. 374.670
Disallowance of interest. 374.675
Injunction or other process to prevent collection of tax prohibited. 374.680
Action for refund: Claim as condition precedent. 374.685
Action for refund: Time to sue 374.690
Right of appeal on failure of Department to mail notice of action on claim. 374.695
Judgment for plaintiff: Credits 374.700
Allowance of interest. 374.705
Standing to recover. 374.710
Recovery of erroneous refunds: Action 374.715
District attorney to prosecute action for recovery of erroneous refund 374.720
Cancellation of illegal determination: Procedure

Last Updated

Feb. 5, 2021

§ 374.640’s source at nv.us

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Location: https://nevada.public.law/statutes/nrs_374.640

Original Source: Section 374.640 — Limitations on claims for refund or credit., https://www.leg.state.nv.us/NRS/NRS-374.html#NRS374Sec640 (last accessed Feb. 5, 2021).