Nev. Rev. Stat. § 375.290 — Refund to taxpayer of overpayment together with payment of interest

NRS  375.290    Refund to taxpayer of overpayment together with payment of
interest.    A taxpayer is entitled
to receive on any overpayment of any tax imposed by this chapter a refund
together with interest at a rate determined pursuant to NRS 17.130 . No interest is allowed on a
refund of any penalties or interest on the tax that is paid by a taxpayer.