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)