Nev. Rev. Stat. § 374.720 — 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 board of county
commissioners, and such board 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 such board, shall
authorize the cancellation of the amount upon the records of the Department.

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