Nev. Rev. Stat. § 372A.320 — Interest on overpayments; disallowance of interest

1.  Except as otherwise provided in
subsection 2, NRS 360.320 or any other
specific statute, interest must be paid upon any overpayment of the excise tax
on cannabis 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.