Nev. Rev. Stat. § 361.7378 — Determination of claimant for household

If two or more members of a household are
eligible to file a claim pursuant to NRS
361.738 , the members may determine between themselves who will be the
claimant. If they are unable to agree, the matter must be referred to the
Nevada Tax Commission and its decision is final. Only one claim may be filed
for any household.