2011 Nevada Revised Statutes
Chapter 375A - Tax on Estates
NRS 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.
(Added to NRS by 1987, 2103)
Disclaimer: These codes may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
