Tolling of period for issuance of notice of determination when taxpayer files claim for refund.

Nev. Rev. Stat. § 360.357
in effect
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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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-360.htmlFetched: 6/28/2026

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