Payment to be applied to interest, penalty and tax.

1. Law
2. Nevada Revised Statutes
3. Tax on Estates
4. Payment to be applied to interest, penalty and tax.

Every payment received by the Department on the tax imposed by NRS 375A.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,

in that order.

(Added to NRS by 1987, 2102)

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