Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 363B.130 — Extension of time for payment; payment of interest during period of extension
NRS 363B.130 Extension of time for payment; payment of interest during period
of extension. Upon written
application made before the date on which payment must be made, the Department
may for good cause extend by 30 days the time within which a taxpayer is
required to pay the tax imposed by this chapter. If the tax is paid during the
period of extension, no penalty or late charge may be imposed for failure to
pay at the time required, but the taxpayer shall pay interest at the rate of 1
percent per month from the date on which the amount would have been due without
the extension until the date of payment, unless otherwise provided in NRS 360.232 or 360.320 .
OVERPAYMENTS AND REFUNDS
Source: official text