Nev. Rev. Stat. § 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.

MISCELLANEOUS PROVISIONS