Nevada Revised Statutes

Nev. Rev. Stat. § 360.2935 (2026)

Refund to taxpayer of overpayment together with payment of interest; disallowance of interest

✓ current as of July 2026

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NRS 360.2935 Refund to taxpayer of overpayment together with payment of interest; disallowance of interest.

1. Except as otherwise provided in this title, a taxpayer is entitled to receive on any overpayment of taxes, after the offset required by NRS 360.320 has been made, a refund together with interest at a rate determined pursuant to NRS 17.130.

2. No interest is allowed on a refund of:

(a) Any penalties or interest paid by a taxpayer; or

(b) Any tax which was over-collected by the taxpayer and which the taxpayer is required to refund to the person from whom it was collected.

(Added to NRS by 1991, 1581; A 1999, 2483; 2001, 1540; 2003, 20th Special Session, 158; 2023, 508)

Notes of Decisions

Cited in 8 cases, 2002–2013 · leading case: State, Tax Comm'n Ex Rel. Nevada Dep't of Taxation v. Am. Home Shield of Nevada, Inc., 254 P.3d 601 (Nev. 2011).

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State, Tax Comm'n Ex Rel. Nevada Dep't of Taxation v. Am. Home Shield of Nevada, Inc., 254 P.3d 601 (Nev. 2011). · cites it 16× “228 (1899), obligated the Department to refimd the taxes; and (4) NRS 360.2935 entitled AHS to interest. The Department now appeals the order granting judicial review.”

Malecon Tobacco, LLC v. State Ex Rel. Dep't of Taxation, 59 P.3d 474 (Nev. 2002). · cites it 2× “291(l)(g) 3 and NRS 360.2935 4 entitle a taxpayer to recover a refund for an overpayment of taxes.”

State Ex Rel. State Bd. of Equalization v. Bakst, 148 P.3d 717 (Nev. 2006). · cites it 2× “The Taxpayers are also entitled to interest on those excess monies collected, as ordered by the district court, and in accordance with NRS 360.2935. 42 CONCLUSION The Nevada Tax Commission failed to fulfill its statutory duty to update general and uniform regulations governing…”

Berrum v. Otto, 255 P.3d 1269 (Nev. 2011). · cites it 5× “Additionally, the Treasurer had a duty to refund the excess taxes pursuant to NRS 360.2935. FACTS The Taxpayers are owners of real property situated near Lake Tahoe in Crystal Bay and Incline Village, Washoe County, Nevada.”

State ex rel. State Bd. of Equalization v. Barta, 188 P.3d 1092 (Nev. 2008). “See NRS 360.2935; Bakst, 122 Nev. at 1417 , 148 P.”

Silver State Elec. Supply Co. v. State ex rel. Dep't of Taxation, 157 P.3d 710 (Nev. 2007). “If a court determines that the amount of the final order should be reduced or that the person does not owe any taxes, the Department shall credit or refund any amount paid by the person that exceeds the amount owed, with interest determined in accordance with NRS 360.2935. NAC…”

North Lake Tahoe Fire Prot. Dist. v. Washoe Cnty. Bd. of Cnty. Commissioners, 310 P.3d 583 (Nev. 2013). “3d 1269, 1274-75 (2011), in which we held that the Washoe County Treasurer had a duty under NRS 360.2935 to refund, with interest, unconstitutionally imposed and collected property taxes in Incline Village and Crystal Bay, the County Commissioners considered various ways in…”

State Ex Rel. Bd. of Equalization v. Barta, 188 P.3d 1092 (Nev. 2008). “[51] See NRS 360.2935; Bakst, 122 Nev. at 1417 , 148 P.”

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