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