NRS 372B.180 – Certification of excess amount collected; credit and refund.

If the Department determines that any of the excise taxes imposed by this chapter or any 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 […]

NRS 372B.190 – Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver.

1. Except as otherwise provided in NRS 360.235 and 360.395: (a) No refund of any of the excise taxes imposed by this chapter may be allowed unless a claim for refund is filed with the Department within 3 years after the last day of the month following the month for which the overpayment was made. […]

NRS 372B.200 – Interest on overpayments; disallowance of interest.

1. Except as otherwise provided in subsection 2, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any of the excise 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 372B.210 – Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review.

1. Within 30 days after rejecting a claim for refund or credit in whole or in part, the Department shall serve written notice of its action on the claimant in the manner prescribed for service of a notice of deficiency determination. Within 30 days after the date of service of the notice, a claimant who […]

NRS 372B.220 – Standing to file petition for judicial review; failure to file petition constitutes waiver.

1. A proceeding for judicial review of a decision of the Nevada Tax Commission may not be commenced or maintained by an assignee of the claimant or by any other person other than the person who paid the amount at issue in the claim. 2. The failure of a claimant to file a timely petition […]

NRS 372B.230 – Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected.

1. If judgment is rendered for the claimant in a proceeding for judicial review, any amount found by the court to have been erroneously or illegally collected must first be credited to any tax due from the claimant. The balance of the amount must be refunded to the claimant. 2. In any such judgment, interest […]

NRS 372B.240 – Injunction or other process to prevent collection of taxes 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 of the excise taxes imposed by this chapter or any amount of tax, penalty or interest […]