Nevada Administrative Code
Chapter 360 - Revenue and Taxation: Generally
OVERPAYMENTS, CREDITS AND REFUNDS
General Provisions
360.480 - Documentation required with claim for refund; time for filing claim for refund of interest or penalty

Universal Citation: NV Admin Code 360.480

360.480. Documentation required with claim for refund; time for filing claim for refund of interest or penalty

1. Except as otherwise provided in NAC 360.490 to 360.496, inclusive, a claim for a refund must be accompanied by:

(a) A statement setting forth the amount of the claim;

(b) A statement setting forth all grounds upon which the claim is based;

(c) All evidence the claimant relied upon in determining the claim, including affidavits of any witnesses; and

(d) Any other information and documentation requested by the Department.

2. A claim for a refund of interest or a penalty that was paid by the taxpayer related to a tax administered by the Department must be filed within 3 years after the date of payment of the interest or penalty.

Tax Comm'n, Practice Rule No. 22, eff. 11-15-77-NAC A 1-12-96; R044-01, 1-7-2002, eff. 11-1-2001; R032-03, 10-30-2003; R110-12, 11-1-2012

NRS 360.090

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.