Nev. Rev. Stat. § 372A.350 — Judgment for claimant: Credit against other amounts due required before any refund; allowance of interest for amount erroneously or illegally collected

NRS  372A.350    Judgment for claimant: Credit against other amounts due required
before any refund; allowance of interest for amount erroneously or illegally
collected.
1.  If judgment is rendered for the
claimant in a proceeding for judicial review, any amount found by the court to
have been erroneously or illegally collected must first be credited to any tax
due from the claimant. The balance of the amount must be refunded to the
claimant.
2.  In any such judgment, interest must be
allowed at the rate of 3 percent per annum upon any amount found to have been
erroneously or illegally collected from the date of payment of the amount to
the date of allowance of credit on account of the judgment, or to a date
preceding the date of the refund warrant by not more than 30 days. The date
must be determined by the Department.