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

State Codes and Statutes

Statutes > Nevada > Title-32 > Chapter-360 > Determination-of-deficient-payment > 360-357

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)

State Codes and Statutes

Statutes > Nevada > Title-32 > Chapter-360 > Determination-of-deficient-payment > 360-357

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)

State Codes and Statutes

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State Codes and Statutes

Statutes > Nevada > Title-32 > Chapter-360 > Determination-of-deficient-payment > 360-357

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)