If two or more members of a household are eligible to file a claim pursuant to NRS 361.738, the members may determine between themselves who will be the claimant. If they are unable to agree, the matter must be referred to the Nevada Tax Commission and its decision is final. Only one claim may be filed for any household.
NRS 361.7378
Determination of claimant for household
(Added to NRS by 2003, 1621)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.