Nevada § 375A.220 Refund of overpayment

Nevada Statutes

§ 375A.220 — Refund of overpayment

Nevada § 375A.220

Title 32REVENUE AND TAXATION

Ch. 375ATax

Payments and Determinations

This text of Nevada § 375A.220 (Refund of overpayment) 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. § 375A.220 (2026).

Text

1.Whenever the Department determines that an overpayment of the tax due under NRS 375A.100 has been made, the person making payment is entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Department that the person is entitled to a refund.

2.An application for the refund must be made to the Department within 1 year after the date the federal estate tax has been finally determined.

3.On proof satisfactory to the Department that the applicant is entitled to a refund, the Department shall refund that amount plus interest as provided by NRS 375A.225 .

4.The amount of the refund must be paid from the Estate Tax Account in the State General Fund.

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1. Whenever the Department determines that an overpayment of the tax due under NRS 375A.100 has been made, the person making payment is entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Department that the person is entitled to a refund.
2. An application for the refund must be made to the Department within 1 year after the date the federal estate tax has been finally determined.
3. On proof satisfactory to the Department that the applicant is entitled to a refund, the Department shall refund that amount plus interest as provided by NRS 375A.225 .
4. The amount of the refund must be paid from the Estate Tax Account in the State General Fund.