Refund to taxpayer of overpayment together with payment of interest; disallowance of interest.
Nev. Rev. Stat. § 360.2935
in effect1. 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-360.htmlFetched: 6/28/2026
