Nevada Revised Statutes
Nev. Rev. Stat. § 361.486 (2026)
Payment of interest on overpayment of taxes
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NRS 361.486 Payment of interest on overpayment of taxes.
1. Except as otherwise provided in subsection 2 and NRS 361.485, interest must be paid on an overpayment of the taxes imposed by this chapter at the rate of 0.25 percent per month, or fraction thereof, from the last day of the calendar month in which the overpayment was made to the last day of the calendar month in which a refund is made.
2. No interest is allowed:
(a) On a refund of any penalty or interest paid by a taxpayer; or
(b) If the ex officio tax receiver determines that the overpayment was made intentionally or by reason of carelessness.
(Added to NRS by 2007, 2504; A 2011, 3144)
Property on Unsecured Roll
Notes of Decisions
Cited in 1
case, 2011–2011 · leading case: Berrum v. Otto, 255 P.3d 1269 (Nev. 2011).
Berrum v. Otto, 255 P.3d 1269 (Nev. 2011). “Because the Treasurer had collected taxes at the unreduced rate despite the Assessor’s update to the assessment roll, the district court mandated that the Treasurer was to calculate the overpayments for the “2006-2007 [tax year] and subsequent years,” compute interest pursuant…”
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