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2019 Nevada Revised Statutes
Chapter 360 - General Provisions
NRS 360.357 - Tolling of period for issuance of notice of determination when taxpayer files claim for refund.
Universal Citation: NV Rev Stat § 360.357 (2019)
Notwithstanding any other provision of law, if a taxpayer files a claim for a refund for the overpayment of any tax which the Department is required to collect pursuant to this title, the period during which a notice of a deficiency determination must be issued by the Department pursuant to NRS 360.355 is tolled until the Department makes a determination whether the taxpayer owes any taxes for the period for which the claim for a refund is filed, or issues and personally serves or mails a notice of a deficiency determination to the taxpayer who files the claim for a refund, whichever occurs later.
(Added to NRS by 2005, 298)
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