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

Nev. Rev. Stat. § 372.650 (2026)

Failure to file claim constitutes waiver

✓ current as of July 2026
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NRS 372.650  Failure to file claim constitutes waiver.  Failure to file a claim within the time prescribed in NRS 372.635 constitutes a waiver of any demand against the State on account of overpayment.

      (Added to NRS by 1979, 427)

     

Notes of Decisions
Cited in 2 cases, 1992–2011 · leading case: State, Dep't of Taxation v. Masco Builder Cabinet Grp., 265 P.3d 666 (Nev. 2011).
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State, Dep't of Taxation v. Masco Builder Cabinet Grp., 265 P.3d 666 (Nev. 2011). · cites it 2× “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 made.”
Campbell v. State, Dep't of Taxation, 827 P.2d 833 (Nev. 1992). “NRS 372.650. Pursuant to NRS 372.675, as a condition precedent to maintaining an action for a refund, a party must file a formal written demand for repayment with the Tax Department.”
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