Nevada § 375B.190 - Penalty for failure to file timely return; waiver
Full text of Nevada Nevada Revised Statutes § 375B.190 — Penalty for failure to file timely return; waiver, with citation guidance and answers to common questions.
§ 375B.190. Penalty for failure to file timely return; waiver
If the return required by NRS 375B.150 is not filed within the time specified in that section or the extension specified
in NRS 375B.160 , the person liable for the tax shall pay, except as otherwise provided in NRS 360.232 and 360.320 , and in addition to the interest provided in NRS 375B.250 , a penalty equal to 5 percent of the tax due, as finally determined, for each month
or portion of a month during which that failure to file continues, not exceeding 25
percent in the aggregate, unless it is shown that there was reasonable cause for the
failure to file. If a similar penalty for failure to file timely the federal estate tax return is
waived, that waiver shall be deemed to constitute reasonable cause for purposes of
this section.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 375B.190
What does Nevada Revised Statutes § 375B.190 cover?
Section 375B.190 ("Penalty for failure to file timely return; waiver") 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 § 375B.190?
A common citation format is "Nevada Revised Statutes § 375B.190" (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 § 375B.190 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.