Nevada § 366.395 - Payment of delinquent filing fee or penalty; interest; when return, statement or payment is considered delinquent
Full text of Nevada Nevada Revised Statutes § 366.395 — Payment of delinquent filing fee or penalty; interest; when return, statement or payment is considered delinquent, with citation guidance and answers to common questions.
§ 366.395. Payment of delinquent filing fee or penalty; interest; when return, statement or payment is considered delinquent
1. Any special fuel user who fails to file a tax return or pay any excise tax by the
date due shall pay, in addition to any tax that may be due, a delinquent filing fee
of $50 or a penalty of 10 percent of the amount of tax owed, whichever is greater,
plus interest on the amount of any tax that may be due at a rate established by the
Department in accordance with the provisions of a cooperative agreement entered into
pursuant to NRS 366.175 , from the date the tax was due until the date of payment. 2. A tax return, statement or payment is considered delinquent if it is not received
by the Department on or before the date the tax return, statement or payment is due,
as prescribed by the provisions of this chapter. 3. A tax return, statement or payment shall be deemed received on the date shown by
the cancellation mark stamped by the United States Postal Service or the postal service
of any country upon an envelope containing the tax return, statement or payment.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 366.395
What does Nevada Revised Statutes § 366.395 cover?
Section 366.395 ("Payment of delinquent filing fee or penalty; interest; when return, statement or payment is considered delinquent") 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 § 366.395?
A common citation format is "Nevada Revised Statutes § 366.395" (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 § 366.395 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.