375B.260 - Payment to be applied to interest, penalty and tax.
375B.260 Payment to be applied to interest, penalty and tax. Every payment received by the Department on the tax imposed by NRS 375B.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 1989, 1498)