Nevada · Through 2025 session (NRS as revised 2026-08-25) · Newer source version available

NRS 360A.110: Offsetting of overpayments.

Where this section sits in the code

TITLE 32 — REVENUE AND TAXATION
CHAPTER 360A - ADMINISTRATION OF CERTAIN TAXES AND FEES ON FUELS
DETERMINATION OF DEFICIENT PAYMENT

1. Except as otherwise provided in subsection 2, in making a determination, the Department may offset overpayments for a period or periods, together with interest on the overpayments, against underpayments for another period or periods or against penalties and the interest on underpayments.

2. No interest is allowed on any overpayment that the Department determines has been made intentionally or by reason of careless reporting.

Collected 2026-09-03T05:51:37Z. Source file · JSON

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