Nev. Rev. Stat. § 372A.300 — Certification of excess amount collected; credit and refund

If the Department determines that the excise
tax on cannabis or any 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 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.