Section 368A.520 - Refund of overpayment of taxes The provisions of NRS 463.387 shall be deemed to apply to a claim pursuant to NRS 368A.260 by a taxpayer for the refund of any overpayment of taxes, except that:
1. The claim must be filed within 3 years after the last day of the month following the reporting period for which the overpayment was made; and2. No interest will be allowed on the overpayment if the Board determines that the overpayment was made intentionally or by reason of carelessness.Nev. Admin. Code § 368A.520
Added to NAC by Gaming Control Bd. by R223-03, 2-25-2004, eff. 1-1-2004