§ 4.18.640. Limitations on claims for refund or credit.

Except as provided in NRS 360.235:

(a)

No refund may be allowed unless a claim for it is filed with the department within three years from the last day of the month following the close of the period for which the overpayment was made, or, with respect to determinations made under Sections 4.18.400 through 4.18.455 of this chapter, inclusive, within six months after the determinations become final, or within six months from the date of overpayment, whichever period expires later.

(b)

No credit may be allowed after the expiration of the period specified for filing claims for refund unless a claim for credit is filed with the department within that period, or unless the credit relates to a period for which a waiver is given pursuant to Section 4.18.430 of this chapter.

(Ord. 1011 § 1 (part), 1987)