1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the taxes imposed by this chapter at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.
2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Department shall not allow any interest on the overpayment.
(Added to NRS by 2003, 20th Special Session, 139; A 2007, 912)
Structure Nevada Revised Statutes
Chapter 363A - Business Tax: Financial Institutions and Mining
NRS 363A.015 - "Business activity" defined.
NRS 363A.020 - "Commission" defined.
NRS 363A.030 - "Employer" defined.
NRS 363A.040 - "Employment" defined.
NRS 363A.050 - "Financial institution" defined.
NRS 363A.060 - "Taxpayer" defined.
NRS 363A.070 - Duties of Department.
NRS 363A.080 - Maintenance and availability of records of taxpayer; penalty.
NRS 363A.120 - Excise tax on banks: Imposition, amount and payment; filing of return.
NRS 363A.130 - Payroll tax: Imposition, amount and payment; filing of return; credits.
NRS 363A.140 - Extension of time for payment; payment of interest during period of extension.
NRS 363A.150 - Certification of excess amount collected; credit and refund.
NRS 363A.170 - Interest on overpayments; disallowance of interest.
NRS 363A.190 - Action for refund: Period for commencement; venue; waiver.
NRS 363A.210 - Allowance of interest in judgment for amount illegally collected.
NRS 363A.220 - Standing to recover.
NRS 363A.230 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
NRS 363A.240 - Cancellation of illegal determination.