Nevada § 463.387 - Refund of excessive state fees or taxes paid; procedure; interest; time within which claim for refund must be filed

§ 463.387. Refund of excessive state fees or taxes paid; procedure; interest; time within which claim for refund must be filed

1. State gaming license fees or taxes paid in excess of the amount required to be

reported and paid may be refunded, upon the approval of the Commission, as other claims

against the State are paid. 2. Within 90 days after the mailing of the notice of the Commission's action upon

a claim for refund filed pursuant to this chapter, the claimant may bring an action

against the Commission on the grounds set forth in the claim in any court of competent

jurisdiction for the recovery of the whole or any part of the amount with respect

to which the claim has been disallowed. 3. Failure to bring an action within the time specified in subsection 2 constitutes

a waiver of any demand against the State on account of alleged overpayments. 4. Within 20 days after the mailing of the notice of the Commission's action upon

a claim for refund filed pursuant to this chapter, the claimant may file a motion

for rehearing with the Commission. The Commission must take action on the motion for rehearing within 50 days after

it has been filed with the Commission. If the motion for rehearing is granted, the Commission's earlier action upon the

claim for refund is rescinded and the 90-day period specified in subsection 2 does

not begin until the Commission mails notice of its action upon the claim following

the rehearing. 5. If the Commission fails to mail its notice of action on a claim within 6 months

after the claim is filed or reheard, the claimant may consider the claim disallowed

and bring an action against the Commission on the grounds set forth in the claim for

the recovery of the whole or any part of the amount claimed as an overpayment. 6. In any case where a refund is granted, interest must be allowed at one-half the

rate prescribed in NRS 17.130 upon the amount found to have been erroneously paid from the first day of the first

month following the date of overpayment until paid. The Commission may in its discretion deny or limit the payment of interest if it

finds that the claimant has failed to file a claim for a refund within 90 days after

receiving written notification of overpayment from the Board or has impeded the Board's

ability to process the claim in a timely manner. 7. Notwithstanding the provisions of NRS 353.115 , any claim for refund of state gaming license fees or taxes paid in excess of the

amount required to be reported and paid must be filed with the Commission within 5

years after the date of overpayment and not thereafter. 8. The provisions of this chapter must not be construed to permit the proration of

state gaming taxes or license fees for purposes of a refund.