NAC360.480. Documentation required with claim for refund; time for filing claim for refund of interest or penalty.

     1. Except as otherwise provided in NAC 360.490 to 360.496, inclusive, a claim for a refund must be accompanied by:

     (a) A statement setting forth the amount of the claim;

     (b) A statement setting forth all grounds upon which the claim is based;

     (c) All evidence the claimant relied upon in determining the claim, including affidavits of any witnesses; and

     (d) Any other information and documentation requested by the Department.

     2. A claim for a refund of interest or a penalty that was paid by the taxpayer related to a tax administered by the Department must be filed within 3 years after the date of payment of the interest or penalty.

     [Tax Comm’n, Practice Rule No. 22, eff. 11-15-77]—(NAC A 1-12-96; R044-01, 1-7-2002, eff. 11-1-2001; R032-03, 10-30-2003; R110-12, 11-1-2012)