Payment to be applied to interest, penalty and tax.
Nev. Rev. Stat. § 375B.260
in effectEvery 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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-375B.htmlFetched: 10/4/2026