Nevada § 374.640 - Limitations on claims for refund or credit

Full text of Nevada Nevada Revised Statutes § 374.640 — Limitations on claims for refund or credit, with citation guidance and answers to common questions.

§ 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 .

Source: official Nevada text · Last verified 2026-08-27

Frequently Asked Questions About Nevada § 374.640

What does Nevada Revised Statutes § 374.640 cover?

Section 374.640 ("Limitations on claims for refund or credit") 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 § 374.640?

A common citation format is "Nevada Revised Statutes § 374.640" (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 § 374.640 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.