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, 146)
Structure Nevada Revised Statutes
NRS 363B.020 - "Commission" defined.
NRS 363B.030 - "Employer" defined.
NRS 363B.040 - "Employment" defined.
NRS 363B.050 - "Taxpayer" defined.
NRS 363B.060 - Duties of Department.
NRS 363B.070 - Maintenance and availability of records of taxpayer; penalty.
NRS 363B.110 - Imposition, amount and payment of tax; filing of return; credits.
NRS 363B.120 - Partial abatement of tax during initial period of operation of employer.
NRS 363B.130 - Extension of time for payment; payment of interest during period of extension.
NRS 363B.140 - Certification of excess amount collected; credit and refund.
NRS 363B.160 - Interest on overpayments; disallowance of interest.
NRS 363B.180 - Action for refund: Period for commencement; venue; waiver.
NRS 363B.200 - Allowance of interest in judgment for amount illegally collected.
NRS 363B.210 - Standing to recover.
NRS 363B.220 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
NRS 363B.230 - Cancellation of illegal determination.