Nevada Revised Statutes — Title 32 (Revenue and Taxation)
Nev. Rev. Stat. § 368A.230 — Extension of time for payment; payment of interest during period of extension
NRS 368A.230 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 Board or
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 0.75 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 .
Source: official text