Nev. Rev. Stat. § 368A.270 — Interest on overpayments; disallowance of interest

1.  Except as otherwise provided in this
section, NRS 360.320 or any other
specific statute, interest must be paid upon any overpayment of any amount of
the tax imposed by this chapter in accordance with the provisions of NRS 368A.140 .
2.  If the overpayment is paid to the
Department, the interest must be paid at the rate set forth in, and in
accordance with the provisions of, NRS
360.2937 .
3.  If the Board or the Department
determines that any overpayment has been made intentionally or by reason of
carelessness, the Board or the Department shall not allow any interest on the
overpayment.