Clark County |
Code of Ordinances |
Title 4. REVENUE AND TAXATION |
Chapter 4.18. SALES AND USE TAXES |
Article XVII. Overpayments and Refunds |
§ 4.18.635. Certification of excess amount collected—Credit and refund—Overpayment of use tax by purchaser. |
§ 4.18.640. Limitations on claims for refund or credit. |
§ 4.18.643. Credit or refund of tax for business within zone for economic development. |
§ 4.18.645. Credit or refund for use tax—Reimbursement of vendor for sales tax. |
§ 4.18.650. Form and contents of claim for credit or refund. |
§ 4.18.655. Failure to file claim constitutes waiver. |
§ 4.18.660. Service of notice of disallowance of claim. |
§ 4.18.665. Interest on overpayments. |
§ 4.18.670. Disallowance of interest. |
§ 4.18.675. Injunction or other process to prevent collection of tax prohibited. |
§ 4.18.680. Action for refund—Claim as condition precedent. |
§ 4.18.685. Action for refund—Time to sue—Venue of action—Waiver. |
§ 4.18.690. Right of action on failure of department to mail notice. |
§ 4.18.695. Judgment for plaintiff—Credits—Refund of balance. |
§ 4.18.700. Allowance of interest. |
§ 4.18.705. Standing to recover. |
§ 4.18.710. Recovery of erroneous refunds—Action—Jurisdiction and venue. |
§ 4.18.715. District attorney to prosecute action for recovery of erroneous refund—Applicability of NRS, N.R.C.P. and N.R.A.P. |
§ 4.18.720. Cancellation of illegal determination—Procedure—Limitation. |