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.
NRS 371.220
Refund of tax or penalty erroneously collected
Known as the Governmental Services Tax Law
The act spans §§ 371–371 (36 sections).
(Added to NRS by 1963, 1121; A 2001, 295)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.