NRS 372.720
Cancellation of illegal determination: Procedure

limitation.

1.

If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Department, 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 person filing a return or by the Department, 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.

ADMINISTRATION

Source: Section 372.720 — Cancellation of illegal determination: Procedure; limitation., https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec720.

372.630
Certification of excess amount collected 372.635
Limitations on claims for refund or credit. 372.640
Credit or refund for use tax: Reimbursement of vendor for sales tax. 372.645
Form and contents of claim for credit or refund. 372.650
Failure to file claim constitutes waiver. 372.655
Service of notice of disallowance of claim. 372.660
Payment of interest on overpayments. 372.665
Disallowance of interest. 372.670
Injunction or other process to prevent collection of tax prohibited. 372.675
Action for refund: Claim as condition precedent. 372.680
Action for refund: Time to sue 372.685
Right of appeal on failure of Department to mail notice of action on claim. 372.690
Judgment for plaintiff: Credits 372.695
Allowance of interest. 372.700
Standing to recover. 372.705
Action to recover erroneous refund: Authority of Department. 372.710
Action to recover erroneous refund: Venue. 372.715
Action to recover erroneous refund: Prosecution by Attorney General 372.720
Cancellation of illegal determination: Procedure

Last Updated

Feb. 5, 2021

§ 372.720’s source at nv.us

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Location: https://nevada.public.law/statutes/nrs_372.720

Original Source: Section 372.720 — Cancellation of illegal determination: Procedure; limitation., https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec720 (last accessed Feb. 5, 2021).