2011 Nevada Revised Statutes
Chapter 374 - Local School Support Tax
NRS 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.
(Added to NRS by 1967, 918; A 1975, 1737)
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