Clark County |
Code of Ordinances |
Title 4. REVENUE AND TAXATION |
Chapter 4.18. SALES AND USE TAXES |
Article XVII. Overpayments and Refunds |
§ 4.18.710. Recovery of erroneous refunds—Action—Jurisdiction and venue.
Latest version.
The department may recover any refund or part thereof which is erroneously made and any credit or part thereof which is erroneously allowed in an action brought in a court of competent jurisdiction in the county to which the refund is owed, in the name of such county.
(Ord. 1011 § 1 (part), 1987)