Nevada Revised Statutes Section 374.695 - Revenue and Taxation

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 sales or use tax or amount of use tax due from the plaintiff.

(b) If the judgment is for a refund of use taxes, it must be credited on any use tax or amount of use tax due from the plaintiff pursuant to NRS 374.190 to 374.260, inclusive, and 374.727.

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

Last modified: February 27, 2006