NRS 360.2935 Refund to taxpayer of overpayment together with payment of interest; disallowance of interest.
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NRS 360.2935 Refund to taxpayer of overpayment together with payment of interest; disallowance of interest.
1. Except as otherwise provided in this title, a taxpayer is entitled to receive on any overpayment of taxes, after the offset required by NRS 360.320 has been made, a refund together with interest at a rate determined pursuant to NRS 17.130 .
2. No interest is allowed on a refund of:
(a)Any penalties or interest paid by a taxpayer; or
(b)Any tax which was over-collected by the taxpayer and which the taxpayer is required to refund to the person from whom it was collected.