Nev. Rev. Stat. § 362.160 — When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest

NRS  362.160    When tax becomes delinquent; collection of delinquency, penalty
and interest; appeal of imposition of penalty and interest.
1.  Except as otherwise provided in NRS 360.232 and 360.320 , if the amount of any tax required
by NRS 362.100 to 362.240 , inclusive, is not paid within 10
days after it is due, it is delinquent and must be collected as other
delinquent taxes are collected by law, together with a penalty of 10 percent of
the amount of the tax which is owed, as determined by the Department, in
addition to the tax, plus interest at the rate of 1 percent per month, or
fraction of a month, from the date the tax was due until the date of payment.
2.  Any person extracting any mineral or
receiving a royalty may appeal from the imposition of the penalty and interest
to the Nevada Tax Commission by filing a notice of appeal in accordance with
the requirements set forth in NRS 360.245 .