There is a newer version of the Nevada Revised Statutes
2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 371 Governmental Services Tax
NRS 371.220 Refund of tax or penalty erroneously collected.
NRS 371.220 Refund of tax or penalty erroneously collected. If the Department erroneously collects any governmental services tax or penalty not required to be paid under the provisions of this chapter, the amount must be refunded to the person who paid it upon application therefor within 3 years after the date of the payment.
(Added to NRS by 1963, 1121; A 2001, 295)
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