Nevada Administrative Code
Chapter 360 - Revenue and Taxation: Generally
OVERPAYMENTS, CREDITS AND REFUNDS
Sales and Use Taxes
Section 360.494 - Extension of period for filing formal claim
Universal Citation: NV Admin Code 360.494
Current through February 27, 2024
The taxpayer may submit a formal claim, and any information relating thereto, after the statutory period for filing a claim has elapsed if, before the end of the statutory period, the taxpayer notifies the Department in writing of his or her intent to submit the claim. If the Department agrees to extend the period allowed for filing such a claim, the date on which the taxpayer filed the claim shall be deemed to be the date on which the taxpayer notified the Department in writing of his or her intent to submit the claim.
Added to NAC by Tax Comm'n by R032-03, eff. 10-30-2003
NRS 360.090, 372.725, 374.725
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