Nevada Revised Statutes 371.220 – Refund of tax or penalty erroneously collected
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If the Department erroneously collects any governmental services tax or penalty not required to be paid under the provisions of this chapter, the amount must be refunded to the person who paid it upon application therefor within 3 years after the date of the payment.
Terms Used In Nevada Revised Statutes 371.220
- Department: means the Department of Motor Vehicles. See Nevada Revised Statutes 371.020
- 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