Nevada § 374.635 - Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser
Full text of Nevada Nevada Revised Statutes § 374.635 — Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser, with citation guidance and answers to common questions.
§ 374.635. Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser
1. If the Department determines that any amount, penalty or interest has been paid
more than once or has been erroneously or illegally collected or computed, the Department
shall set forth that fact in the records of the Department and shall certify to the
board of county commissioners the amount collected in excess of the amount legally
due and the person from whom it was collected or by whom paid. If approved by the board of county commissioners, the excess amount collected or
paid must, after being credited against any amount then due from the person in accordance
with NRS 360.236 , be refunded to the person or his or her successors, administrators or executors. 2. Any overpayment of the use tax by a purchaser to a retailer who is required to
collect the tax and who gives the purchaser a receipt therefor pursuant to NRS 374.190 to 374.260 , inclusive, must be credited or refunded by the county to the purchaser, subject
to the requirements of NRS 360.236 .
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 374.635
What does Nevada Revised Statutes § 374.635 cover?
Section 374.635 ("Certification of excess amount collected; credit and refund; overpayment of use tax by purchaser") 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 § 374.635?
A common citation format is "Nevada Revised Statutes § 374.635" (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 § 374.635 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.