1. Except as otherwise provided in this title, a taxpayer is entitled to receive on any overpayment of taxes, after the offset required by NRS 360.320 has been made, a refund together with interest at a rate determined pursuant to NRS 17.130 . 2. No interest is allowed on a refund of: (a) Any penalties or interest paid by a taxpayer; or (b) Any tax which was over-collected by the taxpayer and which the taxpayer is required to refund to the person from whom it was collected.
‹ Prev All Nevada sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.