Nevada § 375A.220 - Refund of overpayment
Full text of Nevada Nevada Revised Statutes § 375A.220 — Refund of overpayment, with citation guidance and answers to common questions.
§ 375A.220. Refund of overpayment
1. Whenever the Department determines that an overpayment of the tax due under NRS 375A.100 has been made, the person making payment is entitled to a refund of the amount erroneously
paid on presentation of proof satisfactory to the Department that the person is entitled
to a refund. 2. An application for the refund must be made to the Department within 1 year after
the date the federal estate tax has been finally determined. 3. On proof satisfactory to the Department that the applicant is entitled to a refund,
the Department shall refund that amount plus interest as provided by NRS 375A.225 . 4. The amount of the refund must be paid from the Estate Tax Account in the State
General Fund.
Frequently Asked Questions About Nevada § 375A.220
What does Nevada Revised Statutes § 375A.220 cover?
Section 375A.220 ("Refund of overpayment") 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 § 375A.220?
A common citation format is "Nevada Revised Statutes § 375A.220" (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 § 375A.220 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.