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.