Nev. Rev. Stat. § 363D.200 — Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim

NRS  363D.200    Limitations on claims for refund or credit; form and contents of
claim; failure to file claim constitutes waiver; service of notice of rejection
of claim.
1.  Except as otherwise provided in NRS 360.235 and 360.395 :
(a) No refund may be allowed unless a claim for
it is filed with the Department within 3 years after the last day of the month
following the calendar quarter for which the overpayment was made.
(b) No credit may be allowed after the expiration
of the period specified for filing claims for refund unless a claim for credit
is filed with the Department within that period.
2.  Each claim must be in writing and must
state the specific grounds upon which the claim is founded.
3.  Failure to file a claim within the time
prescribed in this chapter constitutes a waiver of any demand against the State
on account of overpayment.
4.  Within 30 days after rejecting any
claim in whole or in part, the Department shall serve notice of its action on
the claimant in the manner prescribed for service of notice of a deficiency
determination.