1. Any person from whom fees, charges or taxes imposed by this Code have been erroneously collected may apply for refund at any time within 1 year after the date such fees, charges or taxes were originally required to be paid or within 30 days after the date of payment of any additional tax, charge or fee.
2. If the amount of taxes, charges or fees due are found to be less than the amount paid, either by examination of the return or by allowance of a claim for overpayment filed by the payer, then upon presentation of proper vouchers, the State Controller shall issue warrants upon the appropriate fund and the State Treasurer shall pay them out of the money credited to that fund.
3. Whenever such a refund is found to be due an insurer, the Executive Director of the Department of Taxation, in lieu of preparing the proper vouchers for a cash refund, may authorize the insurer to credit the amount of the refund against the premium tax payable by it under NRS 680B.027 in the next following calendar year.
4. No cash refund may be made unless the amount to be so refunded is $10 or more.
5. Claims for refund pursuant to this section must be submitted:
(a) In the case of refunds of taxes payable to the Department of Taxation, to the Executive Director of the Department of Taxation.
(b) In the case of refunds of taxes, fees or charges payable to the Commissioner, to the Commissioner.