Nev. Admin. Code § 360.494 - Extension of period for filing formal claim
The taxpayer may submit a formal claim, and any information relating thereto, after the statutory period for filing a claim has elapsed if, before the end of the statutory period, the taxpayer notifies the Department in writing of his or her intent to submit the claim. If the Department agrees to extend the period allowed for filing such a claim, the date on which the taxpayer filed the claim shall be deemed to be the date on which the taxpayer notified the Department in writing of his or her intent to submit the claim.
Notes
NRS 360.090, 372.725, 374.725
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.