State Dep't of Taxation v. Masco Builder Cabinet GroupAnnotate this Case
After the Department of Taxation denied Respondent's claim for a refund of overpaid taxes, Respondent appealed. The matter reached the Supreme Court, which concluded that Respondent was entitled to a tax refund. Respondent then filed a motion for judgment on the refund, arguing that it was entitled to pre- and post-judgment interest. The district court granted Respondent's request for pre- and post-judgment interest. The Supreme Court affirmed, holding (1) Respondent did not waive its right to seek interest by failing to demand interest in its initial tax refund claim; and (2) the Department may not withhold interest on tax refunds when it has failed to timely make a determination under Nev. Rev. Stat. 372.665 whether Respondent's overpayment of taxes had been made intentionally or by reason of carelessness.