When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest.
Nev. Rev. Stat. § 362.160
in effect1. Except as otherwise provided in NRS 360.232 and 360.320 , if the amount of any tax required by NRS 362.100 to 362.240 , inclusive, is not paid within 10 days after it is due, it is delinquent and must be collected as other delinquent taxes are collected by law, together with a penalty of 10 percent of the amount of the tax which is owed, as determined by the Department, in addition to the tax, plus interest at the rate of 1 percent per month, or fraction of a month, from the date the tax was due until the date of payment.
2. Any person extracting any mineral or receiving a royalty may appeal from the imposition of the penalty and interest to the Nevada Tax Commission by filing a notice of appeal in accordance with the requirements set forth in NRS 360.245 .
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-362.htmlFetched: 10/4/2026