Extension of time for payment: Interest on amount due. Except for any payments authorized pursuant to NRS 365.328, 365.340, 366.375 and 366.397, if the Department grants an extension of time for paying any amount required to be paid pursuant to chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, a person who pays the amount within the period for which the extension is granted shall pay, in addition to the amount owing, interest at the rate of 1 percent per month from the date the amount would have been due without the extension until the date of payment.
Last modified: February 27, 2006