2021 Nevada Revised Statutes
Chapter 372B - Taxes on Passenger Carriers
NRS 372B.200 - Interest on overpayments; disallowance of interest.

Universal Citation: NV Rev Stat § 372B.200 (2021)

1. Except as otherwise provided in subsection 2, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any of the excise taxes imposed by this chapter at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.

2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Department shall not allow any interest on the overpayment.

(Added to NRS by 2015, 2607)

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