Nevada § 372.630 Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser

Nevada Statutes

§ 372.630 — Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser

Nevada § 372.630

Title 32REVENUE AND TAXATION

Ch. 372Sales

OVERPAYMENTS AND REFUNDS

This text of Nevada § 372.630 (Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser) 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. § 372.630 (2026).

Text

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 certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236 , be refunded to the person, or his or her successors, administrators or executors.

2.Any overpayment of the use tax by a purchaser to a retailer who is required to collect the tax and who gives the purchaser a receipt there

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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 certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236 , be refunded to the person, or his or her successors, administrators or executors.
2. Any overpayment of the use tax by a purchaser to a retailer who is required to collect the tax and who gives the purchaser a receipt therefor pursuant to sections 34 to 38, inclusive, of the Sales and Use Tax Act (chapter 397, Statutes of Nevada 1955) and NRS 372.210 to 372.255 , inclusive, must be credited or refunded by the State to the purchaser, subject to the requirements of NRS 360.236 .