Nevada § 365.430 Sources and manner of payment of refunds

Nevada Statutes

§ 365.430 — Sources and manner of payment of refunds

Nevada § 365.430

Title 32REVENUE AND TAXATION

Ch. 365Taxes

OVERPAYMENTS AND REFUNDS

This text of Nevada § 365.430 (Sources and manner of payment of refunds) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 365.430 (2026).

Text

1.All claims for refunds under this chapter must be paid from the State Highway Fund, the Account for Taxes on Aviation Fuel or the Account for Taxes on Fuel for Jet or Turbine-Powered Aircraft upon claims presented by the Department, approved by the State Board of Examiners, and allowed and paid as other claims against the State are allowed and paid.

2.Any refunds to be made of the taxes provided for in NRS 365.180 and 365.190 must be paid in the manner provided in this chapter and deducted from the amount of any later payment to the county or counties in which the taxes were collected.

Free access — add to your briefcase to read the full text and ask questions with AI

1. All claims for refunds under this chapter must be paid from the State Highway Fund, the Account for Taxes on Aviation Fuel or the Account for Taxes on Fuel for Jet or Turbine-Powered Aircraft upon claims presented by the Department, approved by the State Board of Examiners, and allowed and paid as other claims against the State are allowed and paid.
2. Any refunds to be made of the taxes provided for in NRS 365.180 and 365.190 must be paid in the manner provided in this chapter and deducted from the amount of any later payment to the county or counties in which the taxes were collected.

Legislative History

[Part 2.1:74:1935; added 1947, 850 ; A 1949, 647 ; 1953, 368 ; 1955, 170 ] + [Part 5:74:1935; A 1949, 500 ; 1951, 208 ; 1953, 326 ; 1955, 170 ]—(NRS A 1969, 559 ; 1975, 1698 ; 1977, 199 ; 1981, 257 ; 1983, 1021 )