Nev. Rev. Stat. § 363D.190 — Certification of excess amount collected; credit and refund

If the Department determines that any tax,
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 it was 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 in interest.