Nevada Revised Statutes Title 32. Revenue and Taxation § 375.290. Refund to taxpayer of overpayment together with payment of interest

A taxpayer is entitled to receive on any overpayment of any tax imposed by this chapter a refund together with interest at a rate determined pursuant to NRS 17.130. No interest is allowed on a refund of any penalties or interest on the tax that is paid by a taxpayer.