Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 365.480 — Judgment for plaintiff: Disposition of amount; interest
1. If judgment is rendered for the
plaintiff, the amount of the judgment shall first be credited on any excise
taxes due from the plaintiff under this chapter, and the balance of the judgment
shall be refunded to the plaintiff.
2. In any judgment, interest shall be
allowed at the rate of 6 percent per annum upon the amount of the excise tax
found to have been collected illegally from the date of payment thereof to the
date of allowance of credit on account of such judgment or to a date preceding
the date of the refund warrant by not more than 30 days, such date to be
determined by the Department.
Source: official text