Nevada Revised Statutes 360.2935 – Refund to taxpayer of overpayment together with payment of interest; disallowance of interest
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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.
Terms Used In Nevada Revised Statutes 360.2935
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
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.