§ 4.18.635. Certification of excess amount collected—Credit and refund—Overpayment of use tax by purchaser.
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(a) If the department determines that any amount, penalty or interest has been paid
more than once or has been erroneously or illegally collected or computed, the department
shall set forth that fact in the records of the department and shall certify to the
board of county commissioners the amount collected in excess of the amount legally
due and the person from whom it was collected or by whom paid. If approved by the
board of county commissioners, the excess amount collected or paid shall be credited
on any amounts then due and payable from the person under this chapter, and the balance
shall be refunded to the person, or his successors, administrators or executors.
(b)
Any overpayment of the use tax by a purchaser to a retailer who is required to collect
the tax and who gives the purchaser a receipt therefor pursuant to Sections 4.18.175 through 4.18.245 of this chapter, inclusive, shall be credited or refunded by Clark County.
(Ord. 1011 § 1 (part), 1987)
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