Nev. Rev. Stat. § 363A.240
Cancellation of illegal determination
Nevada · Nevada Revised Statutes Chapter 363A — Business Tax: Financial Institutions and Mining · Status: effective
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- Citation
- Nev. Rev. Stat. § 363A.240, Cancellation of illegal determination, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2106971
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Full text
1. If any amount in excess of $25 has been illegally determined, either by the Department or by the person filing the return, the Department shall certify this fact to the State Board of Examiners, and the latter shall authorize the cancellation of the amount upon the records of the Department.
2. If an amount not exceeding $25 has been illegally determined, either by the Department or by the person filing the return, the Department, without certifying this fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Department.