Nev. Rev. Stat. § 360.357
Tolling of period for issuance of notice of determination when taxpayer files claim for refund
Nevada · Nevada Revised Statutes Chapter 360 — General Provisions · Status: effective
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- Citation
- Nev. Rev. Stat. § 360.357, Tolling of period for issuance of notice of determination when taxpayer files claim for refund, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2106299
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Full text
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.