Time for payment of determined amount; penalty for delinquency in payment.
Nev. Rev. Stat. § 360A.220
in effect1. The amount specified as deficient in a determination made by the Department pursuant to the provisions of NRS 360A.100 to 360A.220 , inclusive, is due at the time the determination becomes final.
2. If the amount specified as deficient in a determination is not paid when the determination becomes final and the person against whom the determination is made has not entered into a written agreement with the Department for the payment of the amount specified as deficient in the determination, the Department shall impose a penalty of 10 percent of the amount specified as deficient in the determination, exclusive of interest and penalties.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-360A.htmlFetched: 10/4/2026