NRS375.290. Refund to taxpayer of overpayment together with payment of interest.

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A taxpayer is entitled to receive on any overpayment of any tax imposed by this chapter a refund together with interest at a rate determined pursuant to NRS 17.130. No interest is allowed on a refund of any penalties or interest on the tax that is paid by a taxpayer.

(Added to NRS by 2001, 1587; A 2003, 3490; 2003, 20th Special Session, 178)

                    
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