Nevada § 360.417 Penalty for failure to pay tax or fee

Nevada Statutes

§ 360.417 — Penalty for failure to pay tax or fee

Nevada § 360.417

Title 32REVENUE AND TAXATION

Ch. 360General

PENALTIES

This text of Nevada § 360.417 (Penalty for failure to pay tax or fee) 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. § 360.417 (2026).

Text

Except as otherwise provided in NRS 360.232 and 360.320, and unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax provided for in chapter 362, 363A, 363B, 363C, 363D, 369, 370, 372, 372B, 374, 377, 377A, 377C, 377D, 444A or 585 of NRS, any of the taxes provided for in NRS 372A.290, or any fee provided for in NRS 482.313, 482C.230 or 482C.240, and any person or governmental entity that fails to pay any fee provided for in NRS 360.787, to the State or a county within the time required, shall pay a penalty of not more than 10 percent of the amount of the tax or fee which is owed, as determined by the Department, in addition to the tax or fee, plus interest at the rate of 0.75 percent per month, or fraction of a month, from the

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Except as otherwise provided in NRS 360.232 and 360.320, and unless a different penalty or rate of interest is specifically provided by statute, any person who fails to pay any tax provided for in chapter 362, 363A, 363B, 363C, 363D, 369, 370, 372, 372B, 374, 377, 377A, 377C, 377D, 444A or 585 of NRS, any of the taxes provided for in NRS 372A.290, or any fee provided for in NRS 482.313, 482C.230 or 482C.240, and any person or governmental entity that fails to pay any fee provided for in NRS 360.787, to the State or a county within the time required, shall pay a penalty of not more than 10 percent of the amount of the tax or fee which is owed, as determined by the Department, in addition to the tax or fee, plus interest at the rate of 0.75 percent per month, or fraction of a month, from the last day of the month following the period for which the amount or any portion of the amount should have been reported until the date of payment. The amount of any penalty imposed must be based on a graduated schedule adopted by the Nevada Tax Commission which takes into consideration the length of time the tax or fee remained unpaid.

Legislative History

(Added to NRS by 1987, 328 ; A 1989, 32 , 1690 ; 1991, 1406 , 2459 , 2468 ; 1997, 823 , 1415 , 2597 ; 1999, 577 , 1001 , 2485 , 2504 ; 2003, 2930 ; 2003, 20th Special Session, 159 , 296 ; 2007, 910 ; 2011, 3142 ; 2013, 2798 ; 2015, 2258 , 2608 , 2898 ; 2019, 3265 ; 2021, 1280 , 1858 )