Nevada Administrative Code
NAC-360 - Revenue and Taxation: Generally
PAYMENT AND COLLECTION OF TAXES AND FEES
360.395 - Amount of penalty for late payment.

Universal Citation: NV Admin Code 360.395

NAC 360.395 Amount of penalty for late payment. (NRS 360.090, 360.093, 360.417) The penalty imposed pursuant to NRS 360.417 for the late payment of tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372A, 377, 377A, 444A or 585 of NRS or any fee provided for in NRS 482.313 must be in the amount of:

1. If the payment is not more than 10 days late, 2 percent of the amount of the tax or fee due.

2. If the payment is more than 10 days late but not more than 15 days late, 4 percent of the amount of the tax or fee due.

3. If the payment is more than 15 days late but not more than 20 days late, 6 percent of the amount of the tax or fee due.

4. If the payment is more than 20 days late but not more than 30 days late, 8 percent of the amount of the tax or fee due.

5. If the payment is more than 30 days late, 10 percent of the amount of the tax or fee due.

(Added to NAC by Tax Comm’n by R018-05, eff. 10-31-2005; A by R123-15, 6-28-2016)

Disclaimer: These regulations may not be the most recent version. Nevada may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.