Nevada Revised Statutes Section 375B.260 - Revenue and Taxation

Payment to be applied to interest, penalty and tax. Every payment received by the Department on the tax imposed by NRS 375B.100 must be applied:

1. To any interest due on the tax;

2. To any penalty; and

3. If there is any balance, to the tax itself,

Ê in that order.

Last modified: February 27, 2006