Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 366.680 — 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 tax
or other amount 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 found to have been
collected illegally from the date of payment of such amount 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.
RECORDS AND REPORTS
Source: official text