State, Tax Commission Ex Rel. Nevada Department of Taxation v. American Home Shield of Nevada, Inc.

OPINION

By the Court,

Gibbons, J.:

This opinion primarily addresses the law that governs when a Nevada taxpayer claims a refund from the Nevada Department of Taxation for amounts erroneously paid as insurance premium taxes. Respondent American Home Shield of Nevada, Inc. (AHS), provides both home protection insurance and home service contracts, 1 also known as service warranties, to Nevada residents. In 2006, AHS sought a refund on insurance premium taxes it had erroneously paid on service contracts, between 2003 and 2006, which are exempt from taxation under NRS 690C.110. The Department granted…