1. The amount specified as deficient in a determination made by the Department pursuant to the provisions of NRS 360A.100 to 360A.220, inclusive, is due at the time the determination becomes final.
2. If the amount specified as deficient in a determination is not paid when the determination becomes final and the person against whom the determination is made has not entered into a written agreement with the Department for the payment of the amount specified as deficient in the determination, the Department shall impose a penalty of 10 percent of the amount specified as deficient in the determination, exclusive of interest and penalties.
(Added to NRS by 1999, 992)
Structure Nevada Revised Statutes
Chapter 360A - Administration of Certain Taxes and Fees on Fuels
NRS 360A.010 - "Department" defined.
NRS 360A.020 - Adoption of regulations by Department.
NRS 360A.032 - Citation of NRS 360A.034.
NRS 360A.034 - Taxpayers’ Bill of Rights for Taxes on Fuels.
NRS 360A.040 - Submission of dishonored method of payment.
NRS 360A.050 - Extension of time for payment: Interest on amount due.
NRS 360A.055 - Joint and several liability of responsible persons.
NRS 360A.060 - Penalty for failure to pay within required time.
NRS 360A.070 - Waiver or reduction of interest or penalty.
NRS 360A.090 - Priority of right to receive payments in satisfaction of amounts due.
NRS 360A.100 - Determination of amount due by Department; imposition of penalty and interest.
NRS 360A.110 - Offsetting of overpayments.
NRS 360A.140 - Notice of determination required; method and effect of service.
NRS 360A.150 - Time for provision of notice of determination; service by electronic mail.
NRS 360A.160 - Redetermination: Filing of petition with Department.
NRS 360A.180 - Redetermination: Consideration by Department; administrative hearing; appeal.
NRS 360A.190 - Redetermination: Authority of Department to change determined amount.
NRS 360A.200 - Redetermination: Finality of order by officer of Department.
NRS 360A.210 - Redetermination: Prerequisites to judicial review of final order; credit or refund.
NRS 360A.220 - Time for payment of determined amount; penalty for delinquency in payment.
NRS 360A.230 - Notice of determination by Department.
NRS 360A.250 - Petition for redetermination; deposit of security.
NRS 360A.280 - Entry of judgment; service of copy of judgment, application and certificate.
NRS 360A.290 - Execution: Issuance; sales.
NRS 360A.300 - Recordation of abstract or copy of judgment; effect and duration of resulting lien.
NRS 360A.310 - Extension of lien.
NRS 360A.320 - Remedies supplemental; additional requirements unimpaired.
NRS 360A.350 - Issuance; effect; levy and sale.
NRS 360A.365 - Order to lock and seal business: Grounds for issuance; service; enforcement.
NRS 360A.370 - Notice of delinquency and demand to transmit certain assets: Issuance and effect.
NRS 360A.380 - Limitation on withholding or transmitting assets.
NRS 360A.400 - Seizure and sale of property by Department.
NRS 360A.420 - Sale of seized property: Service and contents of notice.
NRS 360A.430 - Sale of seized property: Procedure.
NRS 360A.440 - Sale of seized property: Disposition of excess proceeds.