{"data":{"id":"us-nv/nrs-372a.320","jurisdiction":"us-nv","citation":"NRS 372A.320","heading":"Interest on overpayments; disallowance of interest.","body":"1. Except as otherwise provided in subsection 2, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of the excise tax on cannabis at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.\n2. If the Department determines that any overpayment has been made intentionally or by reason of carelessness, the Department shall not allow any interest on the overpayment.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 372A - TAX ON CONTROLLED SUBSTANCES","TAXES ON MARIJUANA AND CANNABIS PRODUCTS","Overpayments and Refunds"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-372A.html#NRS372ASec320","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:38Z","sha256":"2d927b64d6b2c6a7b6b4f372c1174112ab26bfe1bcad41d0614d578f952db629","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-372a.310","next":"us-nv/nrs-372a.330"},"notice":"GroundRules: Original legal text. Not legal advice."}