Nev. Rev. Stat. § 372A.310 — Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver

NRS  372A.310    Limitations on claims for refund or credit; form and contents of
claim; failure to file claim constitutes waiver.
1.  Except as otherwise provided in NRS 360.235 and 360.395 :
(a) No refund of the excise tax on cannabis may
be allowed unless a claim for refund is filed with the Department within 3
years after the last day of the month following the month 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.  The failure to file a claim within the
time prescribed in subsection 1 constitutes a waiver of any demand against the
State on account of any overpayment.