NRS 368A.250 - Certification of excess amount collected; credit and refund.

NV Rev Stat § 368A.250 (2019) (N/A)
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If the Department determines that any tax, penalty or interest it is required to collect has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in its records and shall 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, 153; A 2009, 66)