Nevada § 363C.610 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim
Full text of Nevada Nevada Revised Statutes § 363C.610 — Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim, with citation guidance and answers to common questions.
§ 363C.610. Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim
1. Except as otherwise provided in NRS 360.235 and 360.395 : (a) 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 last month of the taxable year
for which the overpayment was made. (b) 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. 2. Each claim must be in writing and must state the specific grounds upon which the
claim is founded. 3. Failure to file a claim within the time prescribed in this chapter constitutes
a waiver of any demand against the State on account of overpayment. 4. Within 30 days after rejecting any claim in whole or in part, the Department shall
serve notice of its action on the claimant in the manner prescribed for service of
notice of a deficiency determination.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 363C.610
What does Nevada Revised Statutes § 363C.610 cover?
Section 363C.610 ("Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 363C.610?
A common citation format is "Nevada Revised Statutes § 363C.610" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 363C.610 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.