Nev. Rev. Stat. § 372.720 — Cancellation of illegal determination: Procedure; limitation

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

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