Nev. Admin. Code § 360.480 — 360.480

NAC 360.480    Documentation required with claim for refund; time for filing
claim for refund of interest or penalty. ( NRS
360.090 )
1.  Except as otherwise provided in NAC 360.490 to 360.496 , inclusive, a claim for a refund
must be accompanied by:
(a) A statement setting forth the amount of the
claim;
(b) A statement setting forth all grounds upon
which the claim is based;
(c) All evidence the claimant relied upon in
determining the claim, including affidavits of any witnesses; and
(d) Any other information and documentation
requested by the Department.
2.  A claim for a refund of interest or a
penalty that was paid by the taxpayer related to a tax administered by the
Department must be filed within 3 years after the date of payment of the
interest or penalty.
[Tax Comm’n, Practice Rule No. 22, eff. 11-15-77]—(NAC
A 1-12-96; R044-01, 1-7-2002, eff. 11-1-2001; R032-03, 10-30-2003; R110-12, 11-1-2012)