{"data":{"id":"us-nv/nrs-371.220","jurisdiction":"us-nv","citation":"NRS 371.220","heading":"Refund of tax or penalty erroneously collected.","body":"If the Department erroneously collects any governmental services tax or penalty not required to be paid under the provisions of this chapter, the amount must be refunded to the person who paid it upon application therefor within 3 years after the date of the payment.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 371 - GOVERNMENTAL SERVICES TAX"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-371.html#NRS371Sec220","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"44fb58e0a023249bab209c145c8bdfe06894a33e374da846cb4d1491b77de32d","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-371.210","next":"us-nv/nrs-371.230"},"notice":"GroundRules: Original legal text. Not legal advice."}