Nev. Rev. Stat. § 365.420 — Time for application for refund

1.  Applications for refund based upon
exportation of motor vehicle fuel or fuel for jet or turbine-powered aircraft
from this State must be filed with the Department within 3 months after the
date of exportation.
2.  Other applications, together with the
necessary supporting evidence, must be filed with the Department within 12
months after the date of purchase.
3.  Rights to refunds are forfeited if
applications are not filed with the Department within the times prescribed in
this section.