Nevada Code § 372.695

Allowance of interest
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In
any judgment, interest must be allowed at the rate of 3 percent per annum upon
the amount found to have been illegally collected from the date of payment of
the amount to the date of allowance of credit on account of the judgment, or to
a date preceding the date of the refund warrant by not more than 30 days, the
date to be determined by the Department.

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