375B.260 - Payment to be applied to interest, penalty and tax. - Nevada Statutes

375B.260  Payment to be applied to interest, penalty and tax.  Every payment received by the Department on the tax imposed by NRS 375B.100 must be applied:

      1.  To any interest due on the tax;

      2.  To any penalty; and

      3.  If there is any balance, to the tax itself,

Ê in that order.

      (Added to NRS by 1989, 1498)