Nev. Rev. Stat. § 375A.220 — Refund of overpayment

1.  Whenever the Department determines that
an overpayment of the tax due under NRS
375A.100 has been made, the person making payment is entitled to a refund
of the amount erroneously paid on presentation of proof satisfactory to the
Department that the person is entitled to a refund.
2.  An application for the refund must be
made to the Department within 1 year after the date the federal estate tax has
been finally determined.
3.  On proof satisfactory to the Department
that the applicant is entitled to a refund, the Department shall refund that
amount plus interest as provided by NRS
375A.225 .
4.  The amount of the refund must be paid
from the Estate Tax Account in the State General Fund.