Time for payment of determined amount; penalty for delinquency in payment.
Nev. Rev. Stat. § 360.400
in effect1. 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-360.htmlFetched: 6/28/2026
