Nev. Admin. Code § 360.395 - Amount of penalty for late payment

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 sections 2 to 40, inclusive, of Assembly Bill No. 495, chapter 249, Statutes of Nevada 2021, at pages 1269-79 (NRS 363D.010-363D.310, inclusive) 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.

Notes

Nev. Admin. Code § 360.395

Added to NAC by Tax Comm'n by R018-05, eff. 10-31-2005; A by R123-15, eff. 6/28/2016; A by R130-21A, eff. 2/23/2022

NRS 360.090