360.2935 - Refund to taxpayer of overpayment together with payment of interest. - Nevada Statutes

360.2935  Refund to taxpayer of overpayment together with payment of interest.  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. No interest is allowed on a refund of any penalties or interest paid by a taxpayer.

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