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Current as of January 01, 2025 | Updated by Findlaw Staff
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.
Cite this article: FindLaw.com - Nevada Revised Statutes Title 32. Revenue and Taxation § 360.2935. Refund to taxpayer of overpayment together with payment of interest; disallowance of interest - last updated January 01, 2025 | https://codes.findlaw.com/nv/title-32-revenue-and-taxation/nv-rev-st-360-2935/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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