Nev. Rev. Stat. § 360.357 — Tolling of period for issuance of notice of determination when taxpayer files claim for refund

NRS  360.357    Tolling of period for issuance of notice of determination when
taxpayer files claim for refund.    Notwithstanding
any other provision of law, if a taxpayer files a claim for a refund for the
overpayment of any tax which the Department is required to collect pursuant to
this title, the period during which a notice of a deficiency determination must
be issued by the Department pursuant to NRS
360.355 is tolled until the Department makes a determination whether the
taxpayer owes any taxes for the period for which the claim for a refund is
filed, or issues and personally serves or mails a notice of a deficiency
determination to the taxpayer who files the claim for a refund, whichever occurs
later.