In the event of the loss of an original invoice, the person claiming a refund may submit in lieu thereof a duplicate copy of the invoice, which shall be retained by the Department until the expiration of the period specified for filing of refund applications. No payment of refund based upon a duplicate invoice shall be made until after the expiration of such statutory period.
[Part 5:74:1935; A 1949, 500; 1951, 208; 1953, 326; 1955, 170] — (NRS A 1975, 1697)