1. If the Department determines that any amount, 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 shall certify to the board of county commissioners the amount collected in excess of the […]
Except as otherwise provided in NRS 360.235, 360.395 and 374.373: 1. 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 close of the period for which the overpayment was made. 2. No credit may be allowed after […]
1. Each person who holds a valid certificate, issued under NRS 274.270, as a qualified business within a specially benefited zone may file for a credit or refund to recover the amount of tax paid under this chapter for all tangible personal property purchased in the conduct of its business for the period, not to […]
No credit or refund of any amount paid pursuant to NRS 374.190 to 374.260, inclusive, may be allowed on the ground that the storage, use or other consumption of the property is exempted pursuant to NRS 374.350, unless the person who paid the amount reimburses his or her vendor for the amount of the sales […]
Every claim shall be in writing and shall state the specific grounds upon which the claim is founded. (Added to NRS by 1967, 916)
Failure to file a claim within the time prescribed in NRS 374.640 constitutes a waiver of any demand against the county on account of overpayment. (Added to NRS by 1967, 916)
Within 30 days after disallowing any claim in whole or in part, the Department shall serve notice of its action on the claimant in the manner prescribed for service of notice of a deficiency determination. (Added to NRS by 1967, 916; A 1975, 1736)
Except as otherwise provided in NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of tax at the rate set forth in, and in accordance with the provisions of, NRS 360.2937. (Added to NRS by 1967, 916; A 1975, 1736; 1981, 293; 1999, 2498; 2007, 914)
If the Department determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (Added to NRS by 1967, 917; A 1975, 1737)
No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action or proceeding in any court against the State, a county, any officer thereof to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected. (Added to NRS […]
No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally determined or collected unless a claim for refund or credit has been duly filed. (Added to NRS by 1967, 917)
1. Within 90 days after a final decision upon a claim filed pursuant to this chapter is rendered by the Nevada Tax 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 […]
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 a hearing officer within 45 days after the last day of the 6-month period. If the claimant is aggrieved by the decision of […]
1. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited as follows: (a) If the judgment is for a refund of sales taxes, it must be credited on any amount of sales or use tax due from the plaintiff pursuant to this chapter. (b) If the judgment is […]
In any judgment, interest shall 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 […]
A judgment shall 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 […]
The Department may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in the county to which the refund is owed, in the name of such county. (Added to NRS by 1967, 918; A […]
The district attorney of the county to which the refund is owed, on behalf of the county, shall prosecute the action, and the provisions of NRS and the Nevada Rules of Civil Procedure and Nevada Rules of Appellate Procedure relating to service of summons, pleadings, proofs, trials and appeals are applicable to the proceedings. (Added […]
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 […]
