OVERPAYMENTS AND REFUNDS  


NRS 374.635. Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser.
NRS 374.640. Limitations on claims for refund or credit.
NRS 374.643. Credit or refund of tax for business within zone for economic development.
NRS 374.645. Credit or refund for use tax: Reimbursement of vendor for sales tax.
NRS 374.650. Form and contents of claim for credit or refund.
NRS 374.655. Failure to file claim constitutes waiver.
NRS 374.660. Service of notice of disallowance of claim.
NRS 374.665. Payment of interest on overpayments.
NRS 374.670. Disallowance of interest.
NRS 374.675. Injunction or other process to prevent collection of tax prohibited.
NRS 374.680. Action for refund: Claim as condition precedent.
NRS 374.685. Action for refund: Time to sue; venue of action; waiver.
NRS 374.690. Right of appeal on failure of Department to mail notice of action on claim.
NRS 374.695. Judgment for plaintiff: Credits; refund of balance.
NRS 374.700. Allowance of interest.
NRS 374.705. Standing to recover.
NRS 374.710. Recovery of erroneous refunds: Action; jurisdiction and venue.
NRS 374.715. District attorney to prosecute action for recovery of erroneous refund; applicability of NRS, N.R.C.P. and NRAP.
NRS 374.720. Cancellation of illegal determination: Procedure; limitation.