Nev. Admin. Code § 368A.520 — 368A.520

NAC 368A.520    Refund of overpayment of taxes. ( NRS 368A.140 )    The provisions of NRS 463.387 shall be deemed to
apply to a claim pursuant to NRS
368A.260 by a taxpayer for the refund of any overpayment of taxes, except
that:
1.  The claim must be filed within 3 years
after the last day of the month following the reporting period for which the overpayment
was made; and
2.  No interest will be allowed on the
overpayment if the Board determines that the overpayment was made intentionally
or by reason of carelessness.
(Added to NAC by Gaming Control Bd. by R223-03, 2-25-2004,
eff. 1-1-2004)