If the Department determines that any overpayment has been made intentionally or by reason of carelessness, it may not allow any interest on it.
NRS 372.665
Disallowance of interest
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, 428)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.