Nev. Rev. Stat. § 372.635 — Limitations on claims for refund or credit

Except as otherwise provided in NRS 360.235 , 360.395 and 372.368 :
1.  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 close of the period for which the overpayment was made.
2.  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 .