Nev. Rev. Stat. § 368A.230
Extension of time for payment; payment of interest during period of extension
Nevada · Nevada Revised Statutes Chapter 368A — Tax on Live Entertainment · Status: effective
Cite this
- Citation
- Nev. Rev. Stat. § 368A.230, Extension of time for payment; payment of interest during period of extension, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2107335
- Permanent ID
ys:prov:2107335@1- SHA-256
4bac0767a1acce7ac2c8fce4aa52f2320a1a4b5b877f1e410dc6c6ad8b5ed087
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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.