Nev. Rev. Stat. § 370.5041 — Limitations on claim for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim

NRS  370.5041    Limitations on claim 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 close of the period for
which the tax was due.
(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, or unless the credit relates
to a period for which a waiver is given pursuant to NRS 360.355 .
2.  Every claim for a credit or refund 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 disallowing 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.