Nev. Admin. Code § 360.494 — 360.494

NAC 360.494    Extension of period for filing formal claim. ( NRS 360.090 , 372.725 ,
374.725 )    The
taxpayer may submit a formal claim, and any information relating thereto, after
the statutory period for filing a claim has elapsed if, before the end of the
statutory period, the taxpayer notifies the Department in writing of his or her
intent to submit the claim. If the Department agrees to extend the period allowed
for filing such a claim, the date on which the taxpayer filed the claim shall
be deemed to be the date on which the taxpayer notified the Department in
writing of his or her intent to submit the claim.
(Added to NAC by Tax Comm’n by R032-03, eff. 10-30-2003)