Nev. Rev. Stat. § 374.640 — Limitations on claims for refund or credit

Except as otherwise provided in NRS 360.235 , 360.395 and 374.373 :
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 .