Statutes > Nevada Statutes > TITLE 32 - REVENUE AND TAXATION > Chapter 375A - Tax on Estates > IMPOSITION, PAYMENT AND COLLECTION OF TAX > Payments and Determinations > 375A.210 - Payment to be applied to interest, penalty and tax.

375A.210 - Payment to be applied to interest, penalty and tax.

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.

      (Added to NRS by 1987, 2102)