Nevada Revised Statutes 375A.220 – Refund of overpayment
Current as of: 2023 | Check for updates
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1. Whenever the Department determines that an overpayment of the tax due under NRS 375A.100 has been made, the person making payment is entitled to a refund of the amount erroneously paid on presentation of proof satisfactory to the Department that the person is entitled to a refund.
Terms Used In Nevada Revised Statutes 375A.220
- 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
2. An application for the refund must be made to the Department within 1 year after the date the federal estate tax has been finally determined.
3. On proof satisfactory to the Department that the applicant is entitled to a refund, the Department shall refund that amount plus interest as provided by NRS 375A.225.
4. The amount of the refund must be paid from the Estate Tax Account in the State General Fund.