Nev. Rev. Stat. § 368A.250 — Certification of excess amount collected; credit and refund

If the Department determines that any tax,
penalty or interest it is required to collect has been paid more than once or
has been erroneously or illegally collected or computed, the Department shall set
forth that fact in its records and shall 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.