{"data":{"id":"us-nv/nrs-368a.250","jurisdiction":"us-nv","citation":"NRS 368A.250","heading":"Certification of excess amount collected; credit and refund.","body":"If the Department determines that any tax, penalty or interest it is required to collect has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in its records and shall certify to the State Board of Examiners the amount collected in excess of the amount legally due and the person from whom it was collected or by whom it was paid. If approved by the State Board of Examiners, the excess amount collected or paid must, after being credited against any amount then due from the person in accordance with NRS 360.236, be refunded to the person or his or her successors in interest.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 368A - TAX ON LIVE ENTERTAINMENT","OVERPAYMENTS AND REFUNDS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-368A.html#NRS368ASec250","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"10ee986cdb38a8beae84445ff7f3cd7f5d504b9b20eded8889993a1a7d52d00b","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-368a.240","next":"us-nv/nrs-368a.260"},"notice":"GroundRules: Original legal text. Not legal advice."}