Nev. Rev. Stat. » NRS: CHAPTER 365 - TAXES ON CERTAIN FUELS FOR MOTOR VEHICLES AND AIRCRAFT
Nevada Revised Statutes

Nev. Rev. Stat. § 365.340 (2026)

When tax becomes delinquent; deposit of proceeds from penalty

✓ current as of July 2026
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NRS 365.340  When tax becomes delinquent; deposit of proceeds from penalty.

      1.  If the amount of any excise tax for any month is not paid to the State on or before the date due, it becomes delinquent at the close of business on that day.

      2.  The proceeds from any penalty levied for the delinquent payment of an excise tax must be deposited with the State Treasurer to the credit of the State Highway Fund.

      [Part 10:74:1935; A 1951, 199; 1955, 170]—(NRS A 1971, 1091; 1975, 1695; 1983, 1019; 1987, 329; 1999, 1014; 2003, 2908; 2007, 1575)

     

Notes of Decisions
Cited in 2 cases, 1983–1988 · leading case: State Ex Rel. Nevada Tax Comm'n v. Saveway Super Serv. Stations, Inc., 668 P.2d 291 (Nev. 1983).
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State Ex Rel. Nevada Tax Comm'n v. Saveway Super Serv. Stations, Inc., 668 P.2d 291 (Nev. 1983). · cites it 6× “330, and also assessed interest against Saveway pursuant to NRS 365.340. Saveway sought judicial review of the Commission’s action, and the district court subsequently enjoined the Commission from disallowing the dealer deduction or assessing any penalty or interest against…”
Saveway Super Serv. Stations, Inc. v. Cafferata, 760 P.2d 127 (Nev. 1988). “330, NRS 365.340. Saveway contends that both checks were wrongfully dishonored as there were sufficient funds on deposit at the bank to honor both checks upon their initial presentment for payment.”
— Nev. Rev. Stat. § 365.340(1) — 1 case
State Ex Rel. Nevada Tax Comm'n v. Saveway Super Serv. Stations, Inc., 668 P.2d 291 (Nev. 1983). “330, and also assessed interest against Saveway pursuant to NRS 365.340. Saveway sought judicial review of the Commission’s action, and the district court subsequently enjoined the Commission from disallowing the dealer deduction or assessing any penalty or interest against…”
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