Nev. Rev. Stat. § 360.2937 — Amount of interest required on overpayment of certain taxes, fees and assessments

NRS  360.2937    Amount of interest required on overpayment of certain taxes,
fees and assessments.
1.  Except as otherwise provided in this
section, NRS 360.320 or any other
specific statute, and notwithstanding the provisions of subsection 1 of NRS 360.2935 , interest must be paid upon
an overpayment of any tax provided for in chapter
362 , 363A , 363B ,
363C , 363D ,
369 , 370 , 372 , 372B , 374 , 377 , 377A , 377C
or 377D of NRS, any of the taxes provided
for in NRS 372A.290 , any fee provided
for in NRS 444A.090 , 482.313 , 482C.230 or 482C.240 , or any assessment provided for
in NRS 585.497 , at the rate of 0.25
percent per month from the last day of the calendar month following the period
for which the overpayment was made.
2.  No refund or credit may be made of any
interest imposed on the person making the overpayment with respect to the
amount being refunded or credited.
3.  The interest must be paid:
(a) In the case of a refund, to the last day of
the calendar month following the date upon which the person making the
overpayment, if the person has not already filed a claim, is notified by the
Department that a claim may be filed or the date upon which the claim is
certified to the State Board of Examiners, whichever is earlier.
(b) In the case of a credit, to the same date as
that to which interest is computed on the tax or the amount against which the
credit is applied.