Nev. Rev. Stat. » NRS: CHAPTER 372 - SALES AND USE TAXES
Nevada Revised Statutes

Nev. Rev. Stat. § 372.635 (2026)

Limitations on claims for refund or credit

✓ current as of July 2026
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NRS 372.635  Limitations on claims for refund or credit.  Except as otherwise provided in NRS 360.235, 360.395 and 372.368:

      1.  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.

      2.  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.

      (Added to NRS by 1979, 427; A 1981, 289; 1983, 475; 1991, 1407; 1995, 1067; 2003, 2368; 2005, 1778)

     

Notes of Decisions
Cited in 5 cases (1 in the last 5 years), 1992–2021 · leading case: Fausto Vs. Sanchez-flores, 2021 NV 11 (Nev. 2021).
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Fausto Vs. Sanchez-flores, 2021 NV 11 (Nev. 2021). · cites it 2× “Masco Builder Cabinet Group, this court affirmed a district court's decision to equitably toll the deadline under NRS 372.635 for a taxpayer refund claim. 127 Nev.”
State, Dep't of Taxation v. Masco Builder Cabinet Grp., 265 P.3d 666 (Nev. 2011). · cites it 2× “NRS 372.635(1); NRS 372.650. Similarly, if an audit reveals a tax deficiency on the part of an audited taxpayer, the Tax Department may assess a deficiency on the taxpayer only for underpayments that occurred within three years prior to when the actual deficiency assessment is…”
State, Tax Comm'n Ex Rel. Nevada Dep't of Taxation v. Am. Home Shield of Nevada, Inc., 254 P.3d 601 (Nev. 2011). “650(1) (one-year limitation for special fuel tax refund); NRS 372.635(1) (three-year limitation on refund for sales and use tax).”
State, Nevada Dep't of Taxation v. Kelly-Ryan, Inc., 871 P.2d 331 (Nev. 1994). “Alternatively, the State argued that Kelly-Ryan’s request for a refund was procedurally barred by NRS 372.635(1), which requires a taxpayer to request a refund within three years after the close of the tax payment period.”
Campbell v. State, Dep't of Taxation, 827 P.2d 833 (Nev. 1992). “4 NRS 372.635(1) allows a party to file a claim for overpayment of taxes within three years of the overpayment.”
Nev. Rev. Stat. § 372.635(1): 4 cases
State, Dep't of Taxation v. Masco Builder Cabinet Grp., 265 P.3d 666 (Nev. 2011). “NRS 372.635(1); NRS 372.650. Similarly, if an audit reveals a tax deficiency on the part of an audited taxpayer, the Tax Department may assess a deficiency on the taxpayer only for underpayments that occurred within three years prior to when the actual deficiency assessment is…”
State, Tax Comm'n Ex Rel. Nevada Dep't of Taxation v. Am. Home Shield of Nevada, Inc., 254 P.3d 601 (Nev. 2011). “650(1) (one-year limitation for special fuel tax refund); NRS 372.635(1) (three-year limitation on refund for sales and use tax).”
State, Nevada Dep't of Taxation v. Kelly-Ryan, Inc., 871 P.2d 331 (Nev. 1994). “Alternatively, the State argued that Kelly-Ryan’s request for a refund was procedurally barred by NRS 372.635(1), which requires a taxpayer to request a refund within three years after the close of the tax payment period.”
Campbell v. State, Dep't of Taxation, 827 P.2d 833 (Nev. 1992). “4 NRS 372.635(1) allows a party to file a claim for overpayment of taxes within three years of the overpayment.”
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