NRS366.375. When tax becomes delinquent; deposit of proceeds from penalty.

Latest version.

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.

(Added to NRS by 2003, 2911; A 2007, 1583)

                    
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