Nev. Rev. Stat. § 374.720
Cancellation of illegal determination: Procedure; limitation
Nevada · Nevada Revised Statutes Chapter 374 — Local School Support Tax · Status: effective
Cite this
- Citation
- Nev. Rev. Stat. § 374.720, Cancellation of illegal determination: Procedure; limitation, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2108076
- Permanent ID
ys:prov:2108076@1- SHA-256
90cac7ffa376bafa1c9a88041e1569b5f69eb470fa59e4f516df08e3c2ef7759
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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 board of county commissioners, and such board 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 such board, shall authorize the cancellation of the amount upon the records of the Department.