NRS463.387. Refund of excessive state fees or taxes paid; procedure; interest; time within which claim for refund must be filed.

      1.  State gaming license fees or taxes paid in excess of the amount required to be reported and paid may be refunded, upon the approval of the Commission, as other claims against the State are paid.

      2.  Within 90 days after the mailing of the notice of the Commission’s action upon a claim for refund filed pursuant to this chapter, the claimant may bring an action against the Commission on the grounds set forth in the claim in any court of competent jurisdiction for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed.

      3.  Failure to bring an action within the time specified in subsection 2 constitutes a waiver of any demand against the State on account of alleged overpayments.

      4.  Within 20 days after the mailing of the notice of the Commission’s action upon a claim for refund filed pursuant to this chapter, the claimant may file a motion for rehearing with the Commission. The Commission must take action on the motion for rehearing within 50 days after it has been filed with the Commission. If the motion for rehearing is granted, the Commission’s earlier action upon the claim for refund is rescinded and the 90-day period specified in subsection 2 does not begin until the Commission mails notice of its action upon the claim following the rehearing.

      5.  If the Commission fails to mail its notice of action on a claim within 6 months after the claim is filed or reheard, the claimant may consider the claim disallowed and bring an action against the Commission on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.

      6.  In any case where a refund is granted, interest must be allowed at one-half the rate prescribed in NRS 17.130 upon the amount found to have been erroneously paid from the first day of the first month following the date of overpayment until paid. The Commission may in its discretion deny or limit the payment of interest if it finds that the claimant has failed to file a claim for a refund within 90 days after receiving written notification of overpayment from the Board or has impeded the Board’s ability to process the claim in a timely manner.

      7.  Notwithstanding the provisions of NRS 353.115, any claim for refund of state gaming license fees or taxes paid in excess of the amount required to be reported and paid must be filed with the Commission within 5 years after the date of overpayment and not thereafter.

      8.  The provisions of this chapter must not be construed to permit the proration of state gaming taxes or license fees for purposes of a refund.

      (Added to NRS by 1969, 913; A 1975, 693, 1143; 1977, 1406; 1981, 1097; 1991, 933; 1995, 205; 1999, 3175; 2001, 3088)