§ 370.504 Certification of excess amount collected; credit and refund
§ 370.5041 Limitations on claim for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim
§ 370.5042 Interest on overpayments; disallowance of interest
§ 370.5043 Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund
§ 370.5044 Action for refund: Period for commencement; venue; waiver
§ 370.5045 Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant
§ 370.5046 Allowance of interest in judgment for amount illegally collected
§ 370.5047 Standing to recover
§ 370.5048 Action for recovery of erroneous refund: Jurisdiction; venue; prosecution
§ 370.5049 Cancellation of illegal determination

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Terms Used In Nevada Revised Statutes > Chapter 370 > Overpayments and Refunds of Taxes

  • 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.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • county: includes Carson City. See Nevada Revised Statutes 0.033
  • 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.
  • 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.
  • 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
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Statute: A law passed by a legislature.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.