There is a newer version
of
this Statute
2020 Nevada Revised Statutes
Chapter 360A - Administration of Certain Taxes and Fees on Fuels
NRS 360A.110 - Offsetting of overpayments.
Universal Citation: NV Rev Stat § 360A.110 (2020)
1. Except as otherwise provided in subsection 2, in making a determination, the Department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods or against penalties and the interest on underpayments.
2. No interest is allowed on any overpayment that the Department determines has been made intentionally or by reason of careless reporting.
(Added to NRS by 1999, 991; A 2007, 1570)
Disclaimer: These codes may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
