State Codes and Statutes
Statutes > Nevada > Title-32 > Chapter-365 > Overpayments-and-refunds > 365-480365.480 Judgment for plaintiff: Disposition of amount; interest.
1. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any excise taxes due from the plaintiff under this chapter, and the balance of the judgment shall be refunded to the plaintiff.
2. In any judgment, interest shall be allowed at the rate of 6 percent per annum upon the amount of the excise tax found to have been collected illegally from the date of payment thereof to the date of allowance of credit on account of such judgment or to a date preceding the date of the refund warrant by not more than 30 days, such date to be determined by the Department.
[Part 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1975, 1699)
NRS 365.490 Judgment not to be rendered for plaintiff when action is by or in name of assignee. A judgment shall not be rendered in favor of the plaintiff in any action brought against the State Treasurer to recover any excise tax paid under this chapter when such action is brought by or in the name of an assignee of the dealer or supplier paying the excise tax, or by any person, company or corporation other than the person, company or corporation which has paid the excise tax.
[Part 11:74:1935; 1931 NCL § 6570.11]—(NRS A 1999, 1016)
