Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 363D.210 - Interest on overpayments; disallowance of interest1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, interest must be paid upon any overpayment of any amount of the tax imposed by this chapter at the rate set forth in, and in accordance with the provisions of, NRS 360.2937.2. 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.Added to NRS by 2021, 1277Added by 2021, Ch. 249,§30, eff. 7/1/2021.