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 the 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, 144)
Structure Nevada Revised Statutes
NRS 363B.020 - "Commission" defined.
NRS 363B.030 - "Employer" defined.
NRS 363B.040 - "Employment" defined.
NRS 363B.050 - "Taxpayer" defined.
NRS 363B.060 - Duties of Department.
NRS 363B.070 - Maintenance and availability of records of taxpayer; penalty.
NRS 363B.110 - Imposition, amount and payment of tax; filing of return; credits.
NRS 363B.120 - Partial abatement of tax during initial period of operation of employer.
NRS 363B.130 - Extension of time for payment; payment of interest during period of extension.
NRS 363B.140 - Certification of excess amount collected; credit and refund.
NRS 363B.160 - Interest on overpayments; disallowance of interest.
NRS 363B.180 - Action for refund: Period for commencement; venue; waiver.
NRS 363B.200 - Allowance of interest in judgment for amount illegally collected.
NRS 363B.210 - Standing to recover.
NRS 363B.220 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
NRS 363B.230 - Cancellation of illegal determination.