Nev. Rev. Stat. § 375A.210 — Payment to be applied to interest, penalty and tax

Every payment received by the Department on
the tax imposed by NRS 375A.100 must
be applied:
1.  To any interest due on the tax;
2.  To any penalty; and
3.  If there is any balance, to the tax
itself,
Ê in that
order.