NRS 374.640

Limitations on claims for refund or credit

Known as the Local School Support Tax Law

The act spans §§ 374–374 (159 sections).

Applied in 2 court decisions — leading case State, Dept. of Taxation v. Scotsman Mfg. Co. (1993)

Most recently applied in BENSON VS. STATE ENGINEER (September 2015)

(Added to NRS by 1967, 916; A 1975, 1736; 1981, 293; 1983, 475; 1991, 1408; 1995, 1069; 2003, 2380; 2005, 1778)

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.

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