371.220 - Refund of tax or penalty erroneously collected. - Nevada Statutes

371.220  Refund of tax or penalty erroneously collected.  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.

      (Added to NRS by 1963, 1121; A 2001, 295)

      NRS 371.230  Deposit of money collected to credit of Motor Vehicle Fund.  Except as otherwise provided in NRS 371.1035, 482.180, 482.181 and 482.182, money collected by the Department for governmental services taxes and penalties pursuant to the provisions of this chapter must be deposited with the State Treasurer to the credit of the Motor Vehicle Fund.

      (Added to NRS by 1963, 1121; A 1975, 213; 1995, 2299; 1997, 3288; 2001, 295; 2001 Special Session, 140, 159; 2009, 2191)