Nevada § 360.2937 - Amount of interest required on overpayment of certain taxes, fees and assessments
Full text of Nevada Nevada Revised Statutes § 360.2937 — Amount of interest required on overpayment of certain taxes, fees and assessments, with citation guidance and answers to common questions.
§ 360.2937. Amount of interest required on overpayment of certain taxes, fees and assessments
1. Except as otherwise provided in this section, NRS 360.320 or any other specific statute, and notwithstanding the provisions of subsection 1
of NRS 360.2935 , interest must be paid upon an overpayment of any tax provided for in chapter 362, 363A, 363B, 363C, 363D, 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 , 482.313 , 482C.230 or 482C.240 , 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.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 360.2937
What does Nevada Revised Statutes § 360.2937 cover?
Section 360.2937 ("Amount of interest required on overpayment of certain taxes, fees and assessments") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 360.2937?
A common citation format is "Nevada Revised Statutes § 360.2937" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 360.2937 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.