Nevada Revised Statutes

Nev. Rev. Stat. § 372.690 (2026)

Judgment for plaintiff: Credits; refund of balance

✓ current as of July 2026
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NRS 372.690  Judgment for plaintiff: Credits; refund of balance.

      1.  If judgment is rendered for the plaintiff, the amount of the judgment must first be credited as follows:

      (a) If the judgment is for a refund of sales taxes, it must be credited on any amount of sales or use tax due from the plaintiff pursuant to this chapter.

      (b) If the judgment is for a refund of use taxes, it must be credited on any amount of use tax due from the plaintiff pursuant to this chapter.

      2.  The balance of the judgment must be refunded to the plaintiff.

      (Added to NRS by 1979, 428; A 2005, 1775)

     

Notes of Decisions
Cited in 3 cases, 1992–2017 · leading case: Campbell v. State, Dep't of Taxation, 827 P.2d 833 (Nev. 1992).
Campbell v. State, Dep't of Taxation, 827 P.2d 833 (Nev. 1992). “NRS 372.690. 5 NRS 372.680 provides: Action for refund: Time to sue; venue of action; waiver.”
So. Calif. Edison Vs. State, Dep't of Taxation, 2017 NV 49 (Nev. 2017). · cites it 4× “630 and NRS 372.690. NRS 372.630(1) states that if a tax has been "erroneously or illegally collected" it must "be refunded to the person.”
So. Calif. Edison Vs. State, Dep't of Taxation, 2017 NV 49 (Nev. 2017). · cites it 2× “630 and NRS 372.690. NRS 372.630(1) states that if a tax has been "erroneously or illegally collected" it must "be refunded to the person.”
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