NRS 372.635

Limitations on claims for refund or credit

Known as the Sales and Use Tax Act

The act spans §§ 372–372 (154 sections).

Applied in 5 court decisions — leading case State, Department of Taxation v. Masco Builder Cabinet Group (2011)

Most recently applied in FAUSTO VS. SANCHEZ-FLORES (March 2021)

(Added to NRS by 1979, 427; A 1981, 289; 1983, 475; 1991, 1407; 1995, 1067; 2003, 2368; 2005, 1778)

How often courts cite this section

citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

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.

Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.