§ 372B.180 Certification of excess amount collected; credit and refund
§ 372B.190 Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver
§ 372B.200 Interest on overpayments; disallowance of interest
§ 372B.210 Service of notice of rejection of claim for refund or credit; rights of claimant upon failure of Department to serve notice of action on claim; appeal to Nevada Tax Commission; judicial review
§ 372B.220 Standing to file petition for judicial review; failure to file petition constitutes waiver
§ 372B.230 Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected
§ 372B.240 Injunction or other process to prevent collection of taxes prohibited; filing of claim is condition precedent to maintaining action for refund

Terms Used In Nevada Revised Statutes > Chapter 372B > Overpayments and Refunds

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Department: means the Department of Taxation. See Nevada Revised Statutes 360.001
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
  • Statute: A law passed by a legislature.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.