NRS 360.233
Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law.

If an officer, employee or agent of the Department determines that a taxpayer is entitled to an exemption or has been taxed or assessed more than is required by law, he or she shall give written notice of that determination to the taxpayer. The notice must:

1.

Be given within 30 days after the officer, employee or agent makes his or her determination or, if the determination is made as a result of an audit, within 30 days after the completion of the audit; and

2.

If appropriate, include:

(a)

An explanation that an overpayment must, in accordance with NRS 360.236, be credited against any amount then due from the taxpayer; and

(b)

Instructions indicating the manner in which the taxpayer may petition for a refund of any overpayment or remaining balance thereof.

Source: Section 360.233 — Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law., https://www.­leg.­state.­nv.­us/NRS/NRS-360.­html#NRS360Sec233.

360.010
Nevada Tax Commission: Creation 360.020
Qualifications of commissioners. 360.030
Limitations on appointment of commissioners 360.050
Compensation of commissioners. 360.070
Location of office of Nevada Tax Commission. 360.080
Quorum 360.090
Adoption of regulations by Nevada Tax Commission governing business of Commission and Department. 360.092
Adoption of regulations by Nevada Tax Commission for electronic submission of returns and remission of payments by credit card, debit card or electronic transfer of money. 360.093
Adoption of regulations by Nevada Tax Commission to carry out certain provisions regarding waiver of taxes, penalties and interest, and imposition of penalties. 360.095
Principles for adoption of regulations, policies of enforcement and policies for auditing of taxpayers by Nevada Tax Commission. 360.100
Annual report by Department 360.105
Submission of proposed budget and legislation of Department to Nevada Tax Commission. 360.120
Department of Taxation: Creation 360.130
Duties of Executive Director 360.133
Duty of Executive Director to prepare technical bulletins 360.137
Duty of Executive Director to submit tax expenditure report 360.140
Organization of Department 360.142
Investigation of background and personal history of employees and contractors of Department. 360.145
Employees of Department: Evaluation on basis of assessments or collections prohibited. 360.200
General powers of Department. 360.203
Reduction of rate of certain taxes on business under certain circumstances 360.205
Power of Department to deny license, registration or permit to applicant who is liable to Department. 360.210
Power of Department to appraise and assess property. 360.215
Powers and duties of Department regarding county assessors, assessment procedures and equalization. 360.217
Duty of Department to adopt regulations to implement credit against certain taxes for matching employee contributions to college savings trust accounts. 360.220
Duty of Department to require local governments to submit fiscal information. 360.225
Duty of Department to investigate eligibility for abatement, exemption or deferral of certain taxes 360.230
Duty of Department to investigate property escaping taxation and require placement on tax roll. 360.232
Audits by Department: Notification of taxpayer and extension of date for completion. 360.233
Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law. 360.235
Refund or credit to taxpayer after audit. 360.236
Overpayments: Credit against other amounts due required before any refund. 360.238
Department may charge fee for returned checks. 360.240
Power of Department to summon witnesses and issue and seek enforcement of subpoenas 360.245
Decision of Department final unless appealed to Nevada Tax Commission 360.247
Hearing on appeal concerning liability for tax must be open to public 360.250
Powers and duties of Nevada Tax Commission concerning assessment of property and collection of taxes 360.255
Confidentiality of records and files of Department 360.260
Power of Nevada Tax Commission to institute and instigate action and prosecution. 360.261
Duty of Department to report to Legislature certain decisions or agreements concerning collection of sales and use taxes. 360.262
Collection of unpaid sales or use taxes not required when cost of collection would exceed amount due. 360.263
Power of Nevada Tax Commission to compromise liability of taxpayers under certain circumstances 360.264
Delinquent taxes: Annual reports 360.265
Power of Nevada Tax Commission regarding uncollectible debts. 360.270
Enumerated powers do not exclude necessary and proper power of Nevada Tax Commission or Department. 360.271
Deposit of money received by Department in lieu of surety bond. 360.278
Authority to engage service of armored car. 360.279
Disposition of security for payment of sales and use taxes which remains unclaimed after account closed. 360.280
Duties of county assessor and board of county commissioners. 360.283
Annual determination of population of towns, townships, cities and counties 360.285
Certification of population by Governor. 360.287
Apportionment of tax receipts to cities. 360.288
Revision of population counts to count inmate in block, block group and census tract in which inmate resided before incarceration. 360.289
Annual reports of projected population of counties.
Last Updated

Feb. 5, 2021

§ 360.233’s source at nv​.us