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)