Nev. Rev. Stat. § 366.375 — When tax becomes delinquent; deposit of proceeds from penalty

1.  If the amount of any excise tax for any
reporting period is not paid to the State on or before the date due, the
payment becomes delinquent at the close of business on that day.
2.  The proceeds from any penalty levied
for the delinquent payment of an excise tax must be deposited with the State
Treasurer to the credit of the State Highway Fund.