Refund of tax or penalty erroneously collected.

NRS 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)