Nevada Revised Statutes
Chapter 363A - Business Tax: Financial Institutions and Mining
NRS 363A.140 - Extension of time for payment; payment of interest during period of extension.

Upon written application made before the date on which payment must be made, the Department may for good cause extend by 30 days the time within which a taxpayer is required to pay a tax imposed by this chapter. If the tax is paid during the period of extension, no penalty or late charge may be imposed for failure to pay at the time required, but the taxpayer shall pay interest at the rate of 1 percent per month from the date on which the amount would have been due without the extension until the date of payment, unless otherwise provided in NRS 360.232 or 360.320.
(Added to NRS by 2003, 20th Special Session, 138)

Structure Nevada Revised Statutes

Nevada Revised Statutes

Chapter 363A - Business Tax: Financial Institutions and Mining

NRS 363A.010 - Definitions.

NRS 363A.015 - "Business activity" defined.

NRS 363A.020 - "Commission" defined.

NRS 363A.030 - "Employer" defined.

NRS 363A.040 - "Employment" defined.

NRS 363A.050 - "Financial institution" defined.

NRS 363A.060 - "Taxpayer" defined.

NRS 363A.070 - Duties of Department.

NRS 363A.080 - Maintenance and availability of records of taxpayer; penalty.

NRS 363A.090 - Examination of records by Department; payment of expenses of Department for examination of records outside State.

NRS 363A.120 - Excise tax on banks: Imposition, amount and payment; filing of return.

NRS 363A.130 - Payroll tax: Imposition, amount and payment; filing of return; credits.

NRS 363A.133 - Payroll tax: Deduction of wages paid to certain newly hired veterans. [Effective through July 31, 2022.]

NRS 363A.135 - Payroll tax: Deduction of certain amounts paid for health insurance or health benefit plan for employees.

NRS 363A.137 - Payroll tax: Credit for matching employee contributions to prepaid tuition contracts and college savings trust accounts.

NRS 363A.139 - Payroll tax: Credit for donation to scholarship organization made through Nevada Educational Choice Scholarship Program.

NRS 363A.140 - Extension of time for payment; payment of interest during period of extension.

NRS 363A.150 - Certification of excess amount collected; credit and refund.

NRS 363A.160 - Limitations on claims for refund or credit; form and contents of claim; failure to file claim constitutes waiver; service of notice of rejection of claim.

NRS 363A.170 - Interest on overpayments; disallowance of interest.

NRS 363A.180 - Injunction or other process to prevent collection of tax prohibited; filing of claim is condition precedent to maintaining action for refund.

NRS 363A.190 - Action for refund: Period for commencement; venue; waiver.

NRS 363A.200 - Rights of claimant upon failure of Department to mail notice of action on claim; allocation of judgment for claimant.

NRS 363A.210 - Allowance of interest in judgment for amount illegally collected.

NRS 363A.220 - Standing to recover.

NRS 363A.230 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.

NRS 363A.240 - Cancellation of illegal determination.

NRS 363A.250 - Prohibited acts; penalty.

NRS 363A.260 - Remedies of State are cumulative.