Every 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.
NRS 375B.260
Payment to be applied to interest, penalty and tax
(Added to NRS by 1989, 1498)
Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.