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.
2. No interest is allowed on any overpayment that the Department determines has been made intentionally or by reason of careless reporting.
(Added to NRS by 1999, 991; A 2007, 1570)