Nev. Rev. Stat. § 372.630 — Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser

NRS  372.630    Certification of excess amount collected; credit and refund;
overpayment of use tax by purchaser.
1.  If the Department determines that any
amount, 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 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, administrators or executors.
2.  Any overpayment of the use tax by a
purchaser to a retailer who is required to collect the tax and who gives the
purchaser a receipt therefor pursuant to sections 34 to 38, inclusive, of the
Sales and Use Tax Act (chapter 397, Statutes of Nevada 1955) and NRS 372.210 to 372.255 , inclusive, must be credited or
refunded by the State to the purchaser, subject to the requirements of NRS 360.236 .