Except as otherwise provided in NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of tax at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.
NRS 372.660
Payment of interest on overpayments
Known as the Sales and Use Tax Act
The act spans §§ 372–372 (154 sections).
Applied in 1 court decision — leading case State Department of Taxation v. Masco Builder Cabinet Group (2013)
Most recently applied in State Department of Taxation v. Masco Builder Cabinet Group (November 2013)
(Added to NRS by 1979, 427; A 1981, 290; 1999, 2495; 2007, 913)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.