1. Except as otherwise provided in subsection 2, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any of the excise 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 2015, 2607)
Structure Nevada Revised Statutes
Chapter 372B - Taxes on Passenger Carriers
NRS 372B.015 - "Autonomous vehicle network company" defined.
NRS 372B.020 - "Certificate holder" defined.
NRS 372B.030 - "Common motor carrier of passengers" defined.
NRS 372B.040 - "Driver" defined.
NRS 372B.050 - "Operator" defined.
NRS 372B.060 - "Taxicab" defined.
NRS 372B.070 - "Taxpayer" defined.
NRS 372B.080 - "Transportation network company" defined.
NRS 372B.090 - "Transportation services" defined.
NRS 372B.100 - Applicability of chapter 360 of NRS.
NRS 372B.120 - Maintenance and availability of records of taxpayer; penalty.
NRS 372B.130 - Examination of records by Department.
NRS 372B.140 - Imposition and amount of tax on transportation network companies.
NRS 372B.160 - Imposition and amount of tax on taxicabs; deposit of proceeds with State Treasurer.
NRS 372B.170 - Deposit of amounts received by State Treasurer.
NRS 372B.180 - Certification of excess amount collected; credit and refund.
NRS 372B.200 - Interest on overpayments; disallowance of interest.