Statute 360 2935

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)