Nev. Rev. Stat. § 375A.225 — Interest on overpayment

Interest
must be paid upon any overpayment of the tax due under NRS 375A.100 at the rate of interest set
by the Executive Director pursuant to NRS
375A.205 . Except as otherwise provided in NRS
360.320 , the interest must be allowed from the date on which payment of the
tax would have become delinquent, if not paid, or the date of actual payment,
whichever is later, to a date preceding the date of the refund by not more than
30 days, as determined by the Department.

Collection of Tax