Nevada § 360A.110 Offsetting of overpayments

Nevada Statutes

§ 360A.110 — Offsetting of overpayments

Nevada § 360A.110

Title 32REVENUE AND TAXATION

Ch. 360AAdministration

DETERMINATION OF DEFICIENT PAYMENT

This text of Nevada § 360A.110 (Offsetting of overpayments) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 360A.110 (2026).

Text

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.

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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.