Nev. Admin. Code § 360.395 — 360.395

NAC 360.395    Amount of penalty for late payment. ( NRS 360.090 , 360.093 ,
360.417 )    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 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.
(Added to NAC by Tax Comm’n by R018-05, eff. 10-31-2005;
A by R123-15, 6-28-2016)