Nev. Rev. Stat. § 360.236
Overpayments: Credit against other amounts due required before any refund
Nevada · Nevada Revised Statutes Chapter 360 — General Provisions · Status: effective
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- Nev. Rev. Stat. § 360.236, Overpayments: Credit against other amounts due required before any refund, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2106258
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Full text
Notwithstanding any specific statute to the contrary, if the Department determines that any taxpayer or other person has overpaid any tax or fee administered by the Department pursuant to this title or NRS 444A.090, 482.313, 482C.230 or 482C.240, the amount of the overpayment must be credited against any other such tax or fee then due from the taxpayer or other person before any portion of the overpayment may be refunded.