Refund to taxpayer of overpayment together with payment of interest; disallowance of interest
Applied in 8 court decisions — leading case State Ex Rel. State Board of Equalization v. Bakst (2006)
Most recently applied in North Lake Tahoe Fire Protection District v. Washoe County Board of County Commissioners (October 2013)
(Added to NRS by 1991, 1581; A 1999, 2483; 2001, 1540; 2003, 20th Special Session, 158; 2023, 508)
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.