368A.260 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim. - Nevada Statutes

368A.260  Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

      1.  Except as otherwise provided in NRS 360.235 and 360.395:

      (a) No refund may be allowed unless a claim for it is filed with:

             (1) The Board, if the taxpayer is a licensed gaming establishment; or

             (2) The Department, if the taxpayer is not a licensed gaming establishment.

Ê A claim must be filed within 3 years after the last day of the month following the reporting period for which the overpayment was made.

      (b) 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 Board or the Department within that period.

      2.  Each claim must be in writing and must state the specific grounds upon which the claim is founded.

      3.  Failure to file a claim within the time prescribed in this chapter constitutes a waiver of any demand against the State on account of overpayment.

      4.  Within 30 days after rejecting any claim in whole or in part, the Board or the Department shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination.

      (Added to NRS by 2003, 20th Special Session, 153)