Section 360.400 - Time for payment of determined amount; penalty for delinquency in payment1. All determinations made by the Department under the authority of NRS 360.300 to 360.400, inclusive, are due at the time they become final.2. If the determination is not paid when it becomes final and the taxpayer has not entered into a written agreement with the Department for the payment of the determination, the Department shall impose a penalty of 10 percent of the amount of the determination, exclusive of interest and penalties.Added to NRS by 1971, 595; A 1975, 1652; 1987, 329; 1995, 1062; 1997, 1567Added to NRS by 1971, 595; A 1975, 1652; 1987, 329; 1995, 1062; 1997, 1567