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2025 Nevada Revised Statutes
Chapter 360 - General Provisions
NRS 360.2935 - Refund to taxpayer of overpayment together with payment of interest; disallowance of interest.
Universal Citation:
NV Rev Stat § 360.2935 (2025)
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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.
(Added to NRS by 1991, 1581; A 1999, 2483; 2001, 1540; 2003, 20th Special Session, 158; 2023, 508)
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