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Nev. Rev. Stat. § 370.5049

Cancellation of illegal determination

Nevada · Nevada Revised Statutes Chapter 370 — Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers · Status: effective

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Nev. Rev. Stat. § 370.5049, Cancellation of illegal determination, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2107567
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1. If any amount in excess of $25 has been illegally determined, either by the person filing the return or by the Department, 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 person filing a return or by the Department, 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.