365.340 - When tax becomes delinquent; deposit of proceeds from penalty.

365.340  When tax becomes delinquent; deposit of proceeds from penalty.

      1.  If the amount of any excise tax for any month is not paid to the State on or before the date due, it 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.

      [Part 10:74:1935; A 1951, 199; 1955, 170]—(NRS A 1971, 1091; 1975, 1695; 1983, 1019; 1987, 329; 1999, 1014; 2003, 2908; 2007, 1575)