1. Except as otherwise provided in NRS 360.232 and 360.320, if the tax is paid after the due date, the tax bears interest at the rate set by the Executive Director, from the due date of the return.
2. The Executive Director shall set and maintain the rate of interest for late payments at the highest rate permissible pursuant to Section 4 of Article 10 of the Nevada Constitution.
(Added to NRS by 1989, 1497; A 1999, 2502)