Nev. Rev. Stat. § 365.400 — Payment of refund based on duplicate invoice

In the event of the loss of an original
invoice, the person claiming a refund may submit in lieu thereof a duplicate
copy of the invoice, which shall be retained by the Department until the
expiration of the period specified for filing of refund applications. No
payment of refund based upon a duplicate invoice shall be made until after the
expiration of such statutory period.