A. In making a determination, the Department may offset an overpayment for a period, together with interest on the overpayment, against any underpayment for another period, against any penalty, and against the interest on the underpayment.
B. The interest on any underpayment and overpayment must be computed in the manner set forth in Nevada Revised Statutes 360.417 and Section 3.04.1150 of this Chapter. (Ord. 106 §8(B), 1989)