1. If through clerical error the Department collects or receives any fee, penalty or interest imposed pursuant to the provisions of NRS 706.011 to 706.861, inclusive, the fee, penalty or interest must be refunded or credited to the person paying it. Notification stating the specific grounds therefor must be made within 36 months after the date of payment, whether the fee, penalty or interest was paid voluntarily or under protest.

2. Refunds pursuant to the provisions of this section may only be made for errors such as mistakes in computation, double payments and similar clerical or ministerial errors. A request for the refund of a fee based upon the constitutionality or interpretation of a statute must be made pursuant to the provisions of NRS 706.576.

3. Refunds must be made to a successor, assignee, estate or heir of the person if written application is made within the time prescribed.

4. Any amount determined to be refundable by the Department must be refunded or credited to any amounts then due from the person to whom the refund is due. A refund must not be made for an amount less than $5. A credit must be retained until the amount reaches at least $5, at which time it must be refunded.

5. All amounts refunded pursuant to the provisions of this chapter must be paid from the Motor Vehicle Fund on claims presented by the Department, approved by the State Board of Examiners, and paid as other claims against the State are paid.

(Added to NRS by 1971, 708; A 1973, 705; 1975, 214; 1981, 1052; 1987, 970; 1989, 1412; 1993, 1986)