Judgment for plaintiff: Credits; refund of balance
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
Applied in 2 court decisions — leading case Campbell v. State, Department of Taxation (1992)
Most recently applied in SO. CALIF. EDISON VS. STATE, DEP'T OF TAXATION (July 2017)
(Added to NRS by 1979, 428; A 2005, 1775)
1. If judgment is rendered for the plaintiff, the amount of the judgment must first be credited as follows:
(a) If the judgment is for a refund of sales taxes, it must be credited on any amount of sales or use tax due from the plaintiff pursuant to this chapter.
(b) If the judgment is for a refund of use taxes, it must be credited on any amount of use tax due from the plaintiff pursuant to this chapter.
2. The balance of the judgment must be refunded to the plaintiff.
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.