Nevada § 360.233 - Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law
Full text of Nevada Nevada Revised Statutes § 360.233 — Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law, with citation guidance and answers to common questions.
§ 360.233. Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law
If an officer, employee or agent of the Department determines that a taxpayer is entitled
to an exemption or has been taxed or assessed more than is required by law, he or
she shall give written notice of that determination to the taxpayer. The notice must: 1. Be given within 30 days after the officer, employee or agent makes his or her determination
or, if the determination is made as a result of an audit, within 30 days after the
completion of the audit; and 2. If appropriate, include: (a) An explanation that an overpayment must, in accordance with NRS 360.236 , be credited against any amount then due from the taxpayer; and (b) Instructions indicating the manner in which the taxpayer may petition for a refund
of any overpayment or remaining balance thereof.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 360.233
What does Nevada Revised Statutes § 360.233 cover?
Section 360.233 ("Notice of determination by Department that taxpayer is entitled to exemption or has been taxed or assessed more than is required by law") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 360.233?
A common citation format is "Nevada Revised Statutes § 360.233" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 360.233 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.