Nevada Revised Statutes 372.705 – Action to recover erroneous refund: Authority of Department
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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.
Terms Used In Nevada Revised Statutes 372.705
- county: includes Carson City. See Nevada Revised Statutes 0.033
- Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.