Nev. Rev. Stat. § 374.635 — Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser

NRS  374.635    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 shall certify to the board of
county commissioners 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
board of county commissioners, 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 NRS
374.190 to 374.260 , inclusive, must
be credited or refunded by the county to the purchaser, subject to the
requirements of NRS 360.236 .