Nev. Rev. Stat. § 365.430 — Sources and manner of payment of refunds

1.  All claims for refunds under this
chapter must be paid from the State Highway Fund, the Account for Taxes on
Aviation Fuel or the Account for Taxes on Fuel for Jet or Turbine-Powered
Aircraft upon claims presented by the Department, approved by the State Board
of Examiners, and allowed and paid as other claims against the State are
allowed and paid.
2.  Any refunds to be made of the taxes
provided for in NRS 365.180 and 365.190 must be paid in the manner provided
in this chapter and deducted from the amount of any later payment to the county
or counties in which the taxes were collected.