NRS 374.720
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 board of county commissioners, and such board 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 such board, shall authorize the cancellation of the amount upon the records of the Department.

ADMINISTRATION

Source: Section 374.720 — Cancellation of illegal determination: Procedure; limitation., https://www.leg.state.nv.us/NRS/NRS-374.html#NRS374Sec720.

374.635
Certification of excess amount collected 374.640
Limitations on claims for refund or credit. 374.643
Credit or refund of tax for business within zone for economic development. 374.645
Credit or refund for use tax: Reimbursement of vendor for sales tax. 374.650
Form and contents of claim for credit or refund. 374.655
Failure to file claim constitutes waiver. 374.660
Service of notice of disallowance of claim. 374.665
Payment of interest on overpayments. 374.670
Disallowance of interest. 374.675
Injunction or other process to prevent collection of tax prohibited. 374.680
Action for refund: Claim as condition precedent. 374.685
Action for refund: Time to sue 374.690
Right of appeal on failure of Department to mail notice of action on claim. 374.695
Judgment for plaintiff: Credits 374.700
Allowance of interest. 374.705
Standing to recover. 374.710
Recovery of erroneous refunds: Action 374.715
District attorney to prosecute action for recovery of erroneous refund 374.720
Cancellation of illegal determination: Procedure

Last Updated

Feb. 5, 2021

§ 374.720’s source at nv.us

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Location: https://nevada.public.law/statutes/nrs_374.720

Original Source: Section 374.720 — Cancellation of illegal determination: Procedure; limitation., https://www.leg.state.nv.us/NRS/NRS-374.html#NRS374Sec720 (last accessed Feb. 5, 2021).