Nev. Rev. Stat. § 361.486 — Payment of interest on overpayment of taxes

1.  Except as otherwise provided in
subsection 2 and NRS 361.485 , interest
must be paid on an overpayment of the taxes imposed by this chapter at the rate
of 0.25 percent per month, or fraction thereof, from the last day of the
calendar month in which the overpayment was made to the last day of the calendar
month in which a refund is made.
2.  No interest is allowed:
(a) On a refund of any penalty or interest paid
by a taxpayer; or
(b) If the ex officio tax receiver determines
that the overpayment was made intentionally or by reason of carelessness.

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