2010 Nevada Code
TITLE 32 REVENUE AND TAXATION
Chapter 372 Sales and Use Taxes
NRS 372.720 Cancellation of illegal determination: Procedure; limitation.
NRS 372.720 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 State Board of Examiners, and the latter 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 the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Department.
(Added to NRS by 1979, 429)
ADMINISTRATION
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