Nev. Rev. Stat. § 360.400 — Time for payment of determined amount; penalty for delinquency in payment

NRS  360.400    Time for payment of determined amount; penalty for delinquency
in payment.
1.  All determinations made by the
Department under the authority of NRS
360.300 to 360.400 , inclusive, are
due at the time they become final.
2.  If the determination is not paid when
it becomes final and the taxpayer has not entered into a written agreement with
the Department for the payment of the determination, the Department shall
impose a penalty of 10 percent of the amount of the determination, exclusive of
interest and penalties.

DETERMINATION OF JEOPARDIZED TAXES