{"data":{"id":"us-nv/nrs-372.635","jurisdiction":"us-nv","citation":"NRS 372.635","heading":"Limitations on claims for refund or credit.","body":"Except as otherwise provided in NRS 360.235, 360.395 and 372.368:\n1. 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.\n2. 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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 372 - SALES AND USE TAXES","OVERPAYMENTS AND REFUNDS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec635","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"c0a427b1071df42adf1955e4de44b7b677714858a9b345fed7cf89b4cdf6391b","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372.630","next":"us-nv/nrs-372.640"},"notice":"GroundRules: Original legal text. Not legal advice."}