Limitations on claims for refund or credit. [Effective January 1, 2006.] 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.
Last modified: February 27, 2006