{"data":{"id":"us-nv/nrs-360a.110","jurisdiction":"us-nv","citation":"NRS 360A.110","heading":"Offsetting of overpayments.","body":"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.\n2. No interest is allowed on any overpayment that the Department determines has been made intentionally or by reason of careless reporting.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 360A - ADMINISTRATION OF CERTAIN TAXES AND FEES ON FUELS","DETERMINATION OF DEFICIENT PAYMENT"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360A.html#NRS360ASec110","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"845a085a6300e83d9729462ea59d7ac64e939b616864d0411401ea3dcdf25a67","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360a.100","next":"us-nv/nrs-360a.120"},"notice":"GroundRules: Original legal text. Not legal advice."}