Nev. Rev. Stat. § 375A.205 — Interest on delinquent payments

1.  The tax imposed by NRS 375A.100 does not bear interest if it
is paid before the date on which it otherwise becomes delinquent. Except as
otherwise provided in NRS 360.232 and 360.320 , if the tax is paid after that
date, the tax bears interest at the rate set by the Executive Director, from
the date it became delinquent until it is paid.
2.  The Executive Director shall set and
maintain the rate of interest for late payments at the highest rate permissible
pursuant to Section 4 of Article 10
of the Nevada Constitution.