Nevada § 362.160 - When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest
Full text of Nevada Nevada Revised Statutes § 362.160 — When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest, with citation guidance and answers to common questions.
§ 362.160. When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest
1. Except as otherwise provided in NRS 360.232 and 360.320 , if the amount of any tax required by NRS 362.100 to 362.240 , inclusive, is not paid within 10 days after it is due, it is delinquent and must
be collected as other delinquent taxes are collected by law, together with a penalty
of 10 percent of the amount of the tax which is owed, as determined by the Department,
in addition to the tax, plus interest at the rate of 1 percent per month, or fraction
of a month, from the date the tax was due until the date of payment. 2. Any person extracting any mineral or receiving a royalty may appeal from the imposition
of the penalty and interest to the Nevada Tax Commission by filing a notice of appeal
in accordance with the requirements set forth in NRS 360.245 .
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 362.160
What does Nevada Revised Statutes § 362.160 cover?
Section 362.160 ("When tax becomes delinquent; collection of delinquency, penalty and interest; appeal of imposition of penalty and interest") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 362.160?
A common citation format is "Nevada Revised Statutes § 362.160" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 362.160 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.