Nevada § 375B.280 - Refund of overpayment
Full text of Nevada Nevada Revised Statutes § 375B.280 — Refund of overpayment, with citation guidance and answers to common questions.
§ 375B.280. Refund of overpayment
1. Whenever the Department determines that an overpayment of the tax due pursuant
to NRS 375B.100 has been made, the person who made payment or his or her estate is entitled to a
refund of the amount erroneously paid on presentation of proof satisfactory to the
Department that he or she is entitled to a refund. 2. An application for the refund must be made to the Department within 1 year after
the date the United States generation-skipping transfer 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 at the rate established pursuant
to NRS 375B.250 . 4. The amount of the refund must be paid from the Generation-Skipping Transfer Tax
Account in the State General Fund.
Frequently Asked Questions About Nevada § 375B.280
What does Nevada Revised Statutes § 375B.280 cover?
Section 375B.280 ("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 § 375B.280?
A common citation format is "Nevada Revised Statutes § 375B.280" (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 § 375B.280 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.