NRS 363A.250 – Prohibited acts; penalty.
1. A person shall not: (a) Make, cause to be made or permit to be made any false or fraudulent return or declaration or false statement in any return or declaration with intent to defraud the State or to evade payment of a tax or any part of a tax imposed by this chapter. (b) […]
NRS 363A.260 – Remedies of State are cumulative.
The remedies of the State provided for in this chapter are cumulative, and no action taken by the Department or the Attorney General constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this chapter. (Added to NRS by 2003, 20th Special […]
NRS 363A.150 – Certification of excess amount collected; credit and refund.
If the Department determines that any tax, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and certify to the State Board of Examiners the amount collected in excess of the amount legally […]
NRS 363A.160 – Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.
1. Except as otherwise provided in NRS 360.235 and 360.395: (a) No refund may be allowed unless a claim for it is filed with the Department within 3 years after the last day of the month following the calendar quarter for which the overpayment was made. (b) No credit may be allowed after the expiration […]
NRS 363A.170 – Interest on overpayments; disallowance of interest.
1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the taxes imposed by this chapter at the rate set forth in, and in accordance with the provisions of, NRS 360.2937. 2. If the Department determines that any overpayment […]
NRS 363A.180 – Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.
1. No injunction, writ of mandate or other legal or equitable process may issue in any suit, action or proceeding in any court against this state or against any officer of the State to prevent or enjoin the collection under this chapter of a tax imposed by this chapter or any amount of tax, penalty […]
NRS 363A.190 – Action for refund: Period for commencement; venue; waiver.
1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Commission, the claimant may bring an action against the Department on the grounds set forth in the claim in a court of competent jurisdiction in Carson City, the county of this state where the claimant […]
NRS 363A.200 – Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.
1. If the Department fails to mail notice of action on a claim within 6 months after the claim is filed, the claimant may consider the claim disallowed and file an appeal with the Commission within 30 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of […]
NRS 363A.210 – Allowance of interest in judgment for amount illegally collected.
In any judgment, interest must be allowed at the rate of 3 percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment, or to a date preceding the date of the refund warrant […]
NRS 363A.220 – Standing to recover.
A judgment may not be rendered in favor of the plaintiff in any action brought against the Department to recover any amount paid when the action is brought by or in the name of an assignee of the person paying the amount or by any person other than the person who paid the amount. (Added […]