375A.210  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,

Ê in that order.

(Added to NRS by 1987, 2102)