3.08.310: REFUND PAYMENTS FROM COMBINED GAS TAX FUND:
   A.   All claims for refunds under this Chapter shall be paid from the combined Gas Tax Fund upon claims presented by the Nevada Tax Commission, approved by the State Board of Examiners, and allowed and paid as other claims against the State are allowed and paid.
   B.   Any refunds to be made of the taxes provided for in Sections 3.08.130 and 3.08.140 of this Chapter, shall be paid in the manner provided in this Chapter and deducted from the amount of any later payment to the County. (Ord. 60 Art. VII(G), 1976)