Nev. Rev. Stat. § 360A.110 — Offsetting of overpayments

1.  Except as otherwise provided in
subsection 2, in making a determination, the Department may offset overpayments
for a period or periods, together with interest on the overpayments, against
underpayments for another period or periods or against penalties and the
interest on underpayments.
2.  No interest is allowed on any
overpayment that the Department determines has been made intentionally or by
reason of careless reporting.