{"data":{"id":"us-nv/nrs-360.2935","jurisdiction":"us-nv","citation":"NRS 360.2935","heading":"Refund to taxpayer of overpayment together with payment of interest; disallowance of interest.","body":"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.\n2. No interest is allowed on a refund of:\n(a) Any penalties or interest paid by a taxpayer; or\n(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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 360 - GENERAL PROVISIONS","RIGHTS AND RESPONSIBILITIES OF TAXPAYERS"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360.html#NRS360Sec2935","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"38d0a12bfba9974ab6351db987479d0c7e8d3eb09e14a16e1e46869502258dc9","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360.293","next":"us-nv/nrs-360.2937"},"notice":"GroundRules: Original legal text. Not legal advice."}