Except as otherwise provided in NRS 360.232 and 360.320, if the board determines that a decedent dies domiciled in this state, the total amount of interest and penalties for nonpayment of the tax, between the date of the election and the final determination of the board, must not exceed an amount determined by applying the rate of interest set by the Executive Director pursuant to NRS 375A.205 to the amount of the taxes due.
NRS 375A.690
Interest and penalty for nonpayment of tax
Known as the Uniform Act
The act spans §§ 375–375 (90 sections).
(Added to NRS by 1987, 2109; A 1989, 594; 1999, 2501)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.