1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, and notwithstanding the provisions of NRS 360.2935, interest must be paid upon an overpayment of any tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372B, 374, 377, 377A, 377C or 377D of NRS, any of the taxes provided for in NRS 372A.290, any fee provided for in NRS 444A.090 or 482.313, or any assessment provided for in NRS 585.497, at the rate of 0.25 percent per month from the last day of the calendar month following the period for which the overpayment was made.
2. No refund or credit may be made of any interest imposed on the person making the overpayment with respect to the amount being refunded or credited.
3. The interest must be paid:
(a) In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if the person has not already filed a claim, is notified by the Department that a claim may be filed or the date upon which the claim is certified to the State Board of Examiners, whichever is earlier.
(b) In the case of a credit, to the same date as that to which interest is computed on the tax or the amount against which the credit is applied.
(Added to NRS by 2007, 912; A 2011, 3142; 2013, 2797; 2015, 2258, 2608, 2897; 2019, 3264)