Nev. Rev. Stat. § 360.236

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1

Section 360.236 - Overpayments: Credit against other amounts due required before any refund

Notwithstanding any specific statute to the contrary, if the Department determines that any taxpayer or other person has overpaid any tax or fee administered by the Department pursuant to this title or NRS 444A.090, 482.313, 482C.230 or 482C.240, the amount of the overpayment must be credited against any other such tax or fee then due from the taxpayer or other person before any portion of the overpayment may be refunded.

NRS 360.236

Added to NRS by 2009, 63; A 2021, 1855

Amended by 2021, Ch. 313,§31.2, eff. 10/1/2021.

Added to NRS by 2009, 63