{"data":{"id":"us-nv/nrs-372.705","jurisdiction":"us-nv","citation":"NRS 372.705","heading":"Action to recover erroneous refund: Authority of Department.","body":"The Department may recover any refund or part of it which is erroneously made and any credit or part of it which is erroneously allowed in an action brought in a court of competent jurisdiction in Carson City or Clark County in the name of the State of Nevada.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 372 - SALES AND USE TAXES","OVERPAYMENTS AND REFUNDS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-372.html#NRS372Sec705","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"e7a3cd0ac7d4225fd24d92b8f5928f16823e9113ac4b1a4357b30a6a3c522c06","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372.700","next":"us-nv/nrs-372.710"},"notice":"GroundRules: Original legal text. Not legal advice."}