1. If any amount in excess of $25 has been illegally determined, either by the Department or by the person filing the return, the Department shall certify this fact to the State Board of Examiners, and the latter shall authorize the cancellation of the amount upon the records of the Department.
2. If an amount not exceeding $25 has been illegally determined, either by the Department or by the person filing the return, the Department, without certifying this fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Department.
(Added to NRS by 2003, 20th Special Session, 140)
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.