Nev. Rev. Stat. § 368A.340
Cancellation of illegal determination
Nevada · Nevada Revised Statutes Chapter 368A — Tax on Live Entertainment · Status: effective
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- Citation
- Nev. Rev. Stat. § 368A.340, Cancellation of illegal determination, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2107346
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Full text
1. If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Board or the Department, the Board or 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 Board or the Department.
2. If an amount not exceeding $25 has been illegally determined, either by the person filing a return or by the Board or the Department, the Board or the Department, without certifying this fact to the State Board of Examiners, shall authorize the cancellation of the amount upon the records of the Board or the Department.