Nevada § 360.400 Time for payment of determined amount; penalty for delinquency in payment

Nevada Statutes

§ 360.400 — Time for payment of determined amount; penalty for delinquency in payment

Nevada § 360.400

Title 32REVENUE AND TAXATION

Ch. 360General

DETERMINATION OF DEFICIENT PAYMENT

This text of Nevada § 360.400 (Time for payment of determined amount; penalty for delinquency in payment) 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. § 360.400 (2026).

Text

1.All determinations made by the Department under the authority of NRS 360.300 to 360.400 , inclusive, are due at the time they become final.

2.If the determination is not paid when it becomes final and the taxpayer has not entered into a written agreement with the Department for the payment of the determination, the Department shall impose a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties.

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1. All determinations made by the Department under the authority of NRS 360.300 to 360.400 , inclusive, are due at the time they become final.
2. If the determination is not paid when it becomes final and the taxpayer has not entered into a written agreement with the Department for the payment of the determination, the Department shall impose a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties.