Nev. Rev. Stat. § 363C.620 — Interest on overpayments; disallowance of interest

1.  Except as otherwise provided in this
section and NRS 360.320 or any other
specific statute, interest must be paid upon any overpayment of any amount of
the commerce tax at the rate set forth in, and in accordance with the
provisions of, NRS 360.2937 .
2.  If the Department determines that any
overpayment has been made intentionally or by reason of carelessness, the
Department shall not allow any interest on the overpayment.