Nev. Rev. Stat. » NRS: CHAPTER 374 - LOCAL SCHOOL SUPPORT TAX
Nevada Revised Statutes

Nev. Rev. Stat. § 374.640 (2026)

Limitations on claims for refund or credit

✓ current as of July 2026
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NRS 374.640  Limitations on claims for refund or credit.  Except as otherwise provided in NRS 360.235, 360.395 and 374.373:

      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 1967, 916; A 1975, 1736; 1981, 293; 1983, 475; 1991, 1408; 1995, 1069; 2003, 2380; 2005, 1778)

     

Notes of Decisions
Cited in 3 cases, 1993–2015 · leading case: State, Dept. of Taxation v. Scotsman Mfg. Co., 849 P.2d 317 (Nev. 1993).
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State, Dept. of Taxation v. Scotsman Mfg. Co., 849 P.2d 317 (Nev. 1993). · cites it 3× “The State contends that NRS 374.640(1) 1 and NRS 374.680 2 required Scotsman to file a refund claim with the Department within three years from the time it made the tax payments in 1987.”
Benson Vs. State Eng'r, 2015 NV 78 (Nev. 2015). · cites it 2× “On appeal, the State argued that the district court did not have jurisdiction to order the refund because NRS 374.640(1) and NRS 374.680 required Scotsman to seek a refund from the Department of Taxation within three years of making the payments.”
Benson Vs. State Eng'r, 2015 NV 78 (Nev. 2015). “On appeal, the State argued that the district court did not have jurisdiction to order the refund because NRS 374.640(1) and NRS 374.680 required Scotsman to seek a refund from the Department of Taxation within three years of making the payments.”
— Nev. Rev. Stat. § 374.640(1) — 3 cases
State, Dept. of Taxation v. Scotsman Mfg. Co., 849 P.2d 317 (Nev. 1993). “The State contends that NRS 374.640(1) 1 and NRS 374.680 2 required Scotsman to file a refund claim with the Department within three years from the time it made the tax payments in 1987.”
Benson Vs. State Eng'r, 2015 NV 78 (Nev. 2015). “On appeal, the State argued that the district court did not have jurisdiction to order the refund because NRS 374.640(1) and NRS 374.680 required Scotsman to seek a refund from the Department of Taxation within three years of making the payments.”
Benson Vs. State Eng'r, 2015 NV 78 (Nev. 2015). “On appeal, the State argued that the district court did not have jurisdiction to order the refund because NRS 374.640(1) and NRS 374.680 required Scotsman to seek a refund from the Department of Taxation within three years of making the payments.”
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