NRS 375A.220 Refund of overpayment.
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NRS 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.