Nev. Rev. Stat. § 360.2935 — Refund to taxpayer of overpayment together with payment of interest; disallowance of interest

NRS  360.2935    Refund to taxpayer of overpayment together with payment of
interest; disallowance of interest.
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.