Statutes, codes, and regulations
Nevada Revised Statutes
Title 32 - REVENUE AND TAXATIONChapter 363A - BUSINESS TAX: FINANCIAL INSTITUTIONS AND MINING
OVERPAYMENTS AND REFUNDS
Section 363A.240 - Cancellation of illegal determination

Nev. Rev. Stat. § 363A.240

Download
PDF
Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 363A.240 - Cancellation of illegal determination
1. If any amount in excess of $25 has been illegally determined, either by the Department or by the person filing the return, 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 Department or by the person filing the return, 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.

NRS 363A.240

Added to NRS by 2003, 20th Special Session, 140
Added to NRS by 2003, 20th Special Session, 140