Nev. Rev. Stat. § 375A.690 — Interest and penalty for nonpayment of tax

Except as otherwise provided in NRS 360.232 and 360.320 , if the board determines that a
decedent dies domiciled in this state, the total amount of interest and
penalties for nonpayment of the tax, between the date of the election and the
final determination of the board, must not exceed an amount determined by
applying the rate of interest set by the Executive Director pursuant to NRS 375A.205 to the amount of the taxes
due.

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