{"data":{"id":"us-nv/nrs-360.357","jurisdiction":"us-nv","citation":"NRS 360.357","heading":"Tolling of period for issuance of notice of determination when taxpayer files claim for refund.","body":"Notwithstanding any other provision of law, if a taxpayer files a claim for a refund for the overpayment of any tax which the Department is required to collect pursuant to this title, the period during which a notice of a deficiency determination must be issued by the Department pursuant to NRS 360.355 is tolled until the Department makes a determination whether the taxpayer owes any taxes for the period for which the claim for a refund is filed, or issues and personally serves or mails a notice of a deficiency determination to the taxpayer who files the claim for a refund, whichever occurs later.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 360 - GENERAL PROVISIONS","DETERMINATION OF DEFICIENT PAYMENT"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360.html#NRS360Sec357","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"cdb22075ba9626414f80613bbd15f8651abfdedc2614d80c8b8d4a1aaf0d6380","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360.355","next":"us-nv/nrs-360.360"},"notice":"GroundRules: Original legal text. Not legal advice."}