The Court determined two issues: (1) whether a taxpayer may seek interest on an overpayment of taxes under NRS § 360.2937 after initially failing to affirmatively request such interest; and (2) whether the Department of Taxation may withhold interest on tax refunds while determining whether a taxpayer’s overpayment was intentional or careless.
Hernandez, Rami, "Summary of State, Dep't of Taxation v. Masco Builder, 127 Nev. Adv. Op. 66" (2013). Nevada Supreme Court Summaries. 47.