If the Department determines that any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236, be refunded to the person or his or her successors in interest.
(Added to NRS by 2003, 20th Special Session, 138; A 2009, 66)
Structure Nevada Revised Statutes
Chapter 363A - Business Tax: Financial Institutions and Mining
NRS 363A.015 - "Business activity" defined.
NRS 363A.020 - "Commission" defined.
NRS 363A.030 - "Employer" defined.
NRS 363A.040 - "Employment" defined.
NRS 363A.050 - "Financial institution" defined.
NRS 363A.060 - "Taxpayer" defined.
NRS 363A.070 - Duties of Department.
NRS 363A.080 - Maintenance and availability of records of taxpayer; penalty.
NRS 363A.120 - Excise tax on banks: Imposition, amount and payment; filing of return.
NRS 363A.130 - Payroll tax: Imposition, amount and payment; filing of return; credits.
NRS 363A.140 - Extension of time for payment; payment of interest during period of extension.
NRS 363A.150 - Certification of excess amount collected; credit and refund.
NRS 363A.170 - Interest on overpayments; disallowance of interest.
NRS 363A.190 - Action for refund: Period for commencement; venue; waiver.
NRS 363A.210 - Allowance of interest in judgment for amount illegally collected.
NRS 363A.220 - Standing to recover.
NRS 363A.230 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
NRS 363A.240 - Cancellation of illegal determination.