Nev. Rev. Stat. § 368A.340 — Cancellation of illegal determination

1.  If any amount in excess of $25 has been
illegally determined, either by the person filing the return or by the Board or
the Department, the Board or 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 Board or the Department.
2.  If an amount not exceeding $25 has been
illegally determined, either by the person filing a return or by the Board or
the Department, the Board or the Department, without certifying this fact to
the State Board of Examiners, shall authorize the cancellation of the amount
upon the records of the Board or the Department.

MISCELLANEOUS PROVISIONS