Nev. Rev. Stat. § 360.236 — Overpayments: Credit against other amounts due required before any refund

NRS  360.236    Overpayments: Credit against other amounts due required before
any refund.    Notwithstanding any
specific statute to the contrary, if the Department determines that any
taxpayer or other person has overpaid any tax or fee administered by the Department
pursuant to this title or NRS 444A.090 ,
482.313 , 482C.230 or 482C.240 , the amount of the overpayment
must be credited against any other such tax or fee then due from the taxpayer
or other person before any portion of the overpayment may be refunded.