{"data":{"id":"us-nv/nrs-370.504","jurisdiction":"us-nv","citation":"NRS 370.504","heading":"Certification of excess amount collected; credit and refund.","body":"If the Department determines that any amount, penalty or interest has been paid more than once or has been erroneously or illegally collected or computed, the Department shall set forth that fact in the records of the Department and 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, administrators or executors.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 370 - TOBACCO: LICENSES AND TAXES; SUPERVISION OF MANUFACTURERS AND WHOLESALE DEALERS","OVERPAYMENTS AND REFUNDS OF TAXES"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-370.html#NRS370Sec504","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"3c84bbfa251011de095df4d1cc3decd605ab31ceb2ad2d234e444d7fa23b83a6","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-370.50341","next":"us-nv/nrs-370.5041"},"notice":"GroundRules: Original legal text. Not legal advice."}