Nevada Revised Statutes 360.236 – Overpayments: Credit against other amounts due required before any refund
Current as of: 2023 | Check for updates
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Notwithstanding any specific statute to the contrary, if the Department determines that any taxpayer or other person has overpaid any tax or fee administered by the Department pursuant to this title or NRS 444A.090, 482.313, 482C.230 or 482C.240, the amount of the overpayment must be credited against any other such tax or fee then due from the taxpayer or other person before any portion of the overpayment may be refunded.
Terms Used In Nevada Revised Statutes 360.236
- 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.