Nev. Rev. Stat. § 360.2935

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1

Section 360.2935 - Refund to taxpayer of overpayment together with payment of interest; disallowance of interest

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.

NRS 360.2935

Added to NRS by 1991, 1581; A 1999, 2483; 2001, 1540; 2003, 20th Special Session, 158; 2023, 508

Amended by 2023, Ch. 102,§1, eff. 7/1/2023.

Added to NRS by 1991, 1581; A 1999, 2483; 2001, 1540; 2003, 20th Special Session, 158

See 2023, Ch. 102, §4.