Every payment received by the Department on the tax imposed by NRS 375A.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.
NRS 375A.210
Payment to be applied to interest, penalty and tax
Known as the Uniform Act
The act spans §§ 375–375 (90 sections).
(Added to NRS by 1987, 2102)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.