Upon written application made before the date on which payment must be made, the Board or 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 0.75 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, 150; A 2011, 3144)
Structure Nevada Revised Statutes
Chapter 368A - Tax on Live Entertainment
NRS 368A.020 - "Admission charge" defined.
NRS 368A.030 - "Board" defined.
NRS 368A.040 - "Business" defined.
NRS 368A.050 - "Business entity" defined.
NRS 368A.053 - Casual assemblage" defined.
NRS 368A.055 - Commission" defined.
NRS 368A.057 - "Escort" defined.
NRS 368A.058 - "Escort service" defined.
NRS 368A.060 - "Facility" defined.
NRS 368A.070 - "Game" defined.
NRS 368A.075 - "Governmental entity" defined.
NRS 368A.080 - "Licensed gaming establishment" defined.
NRS 368A.090 - "Live entertainment" defined.
NRS 368A.097 - Shopping mall" defined.
NRS 368A.100 - "Slot machine" defined.
NRS 368A.110 - "Taxpayer" defined.
NRS 368A.115 - "Trade show" defined.
NRS 368A.120 - Natural persons who are deemed to be business entities.
NRS 368A.180 - Confidentiality of records and files of Board and Department.
NRS 368A.200 - Imposition and amount of tax; tax collected from purchaser; exemptions from tax.
NRS 368A.230 - Extension of time for payment; payment of interest during period of extension.
NRS 368A.250 - Certification of excess amount collected; credit and refund.
NRS 368A.270 - Interest on overpayments; disallowance of interest.
NRS 368A.290 - Action for refund: Period for commencement; venue; waiver.
NRS 368A.310 - Allowance of interest in judgment for amount illegally collected.
NRS 368A.320 - Standing to recover.
NRS 368A.330 - Action for recovery of erroneous refund: Jurisdiction; venue; prosecution.
NRS 368A.340 - Cancellation of illegal determination.