Nev. Rev. Stat. § 360A.220 — Time for payment of determined amount; penalty for delinquency in payment

NRS  360A.220    Time for payment of determined amount; penalty for delinquency
in payment.
1.  The amount specified as deficient in a
determination made by the Department pursuant to the provisions of NRS 360A.100 to 360A.220 , inclusive, is due at the time
the determination becomes final.
2.  If the amount specified as deficient in
a determination is not paid when the determination becomes final and the person
against whom the determination is made has not entered into a written agreement
with the Department for the payment of the amount specified as deficient in the
determination, the Department shall impose a penalty of 10 percent of the
amount specified as deficient in the determination, exclusive of interest and
penalties.

DETERMINATION OF JEOPARDIZED TAXES AND FEES