Nevada Code § 353.120

Payment ordered or approved by State Board of Examiners
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1. If the State Board of Examiners is
satisfied of the correctness and justice of a claim for refund of money paid
into a county treasury and deposited in the State Treasury, it shall order the
State Controller to draw his or her warrant for the amount of the overpayment
so deposited in favor of the person entitled to the refund.
2. Every refund ordered or approved by the
State Board of Examiners must be paid:
(a) From the fund or account into which the money
refunded was originally paid, if there is unencumbered money in that fund or
account.
(b) Otherwise, from the Reserve for Statutory
Contingency Account.

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