Home/Nevada/Statutes/Title 32: REVENUE AND TAXATION/Ch. 371: Governmental/§ 371.220
Nevada Statutes

§ 371.220 — Refund of tax or penalty erroneously collected

Nevada § 371.220
JurisdictionNevada
Title 32REVENUE AND TAXATION
Ch. 371Governmental

This text of Nevada § 371.220 (Refund of tax or penalty erroneously collected) 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. § 371.220 (2026).

Text

If the Department erroneously collects any governmental services tax or penalty not required to be paid under the provisions of this chapter, the amount must be refunded to the person who paid it upon application therefor within 3 years after the date of the payment.

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Legislative History

(Added to NRS by 1963, 1121 ; A 2001, 295 )

Nearby Sections

15
§ 371.010
Short title
§ 371.020
Definitions
§ 371.030
Basic governmental services tax: Imposition
§ 371.040
Basic governmental services tax: Annual amount
§ 371.043
Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is 100,000 or more but less than 700,000
§ 371.045
Supplemental governmental services tax: Imposition, collection and use of proceeds by county whose population is less than 100,000 or is 700,000 or more
§ 371.047
Supplemental governmental services tax: Use of proceeds for certain purposes related to construction of highway with limited access
§ 371.050
Valuation of vehicles
§ 371.060
Schedules for depreciation; minimum amount of tax
§ 371.070
Reduction for initial registration of certain vehicles after beginning of period of registration
§ 371.080
Reduction on cessation of exemption of certain vehicles because of change of ownership
§ 371.085
Proration of tax by interstate motor carrier
§ 371.090
Computation of tax and penalty
§ 371.100
Exemption of certain governmental vehicles, emergency vehicles and vehicles operated with public money; exceptions
§ 371.101
Exemption of vehicle registered by surviving spouse
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Bluebook (online)
Nevada § 371.220, Counsel Stack Legal Research, https://law.counselstack.com/statute/nv/371.220.