Except as otherwise required in NRS 361.485, any amount determined to be refundable by the Department after an audit must be refunded or credited to any amount due from the taxpayer.
NRS 360.235
Refund or credit to taxpayer after audit
Applied in 1 court decision — leading case State, Department of Taxation v. Masco Builder Cabinet Group (2011)
Most recently applied in State, Department of Taxation v. Masco Builder Cabinet Group (October 2011)
(Added to NRS by 1983, 474; A 2001, 1538)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.