Nev. Admin. Code § 360A.160 - Waiver or reduction of interest or penalty

1. A taxpayer who wishes to obtain relief from all or part of any interest or penalty, or both, must file an application with the Department. The application must:

(a) Comply with the provisions of NRS 360A.070; and

(b) Except as otherwise provided in this section, be filed in writing with the Department within 30 days after the date on which the tax is paid or the notice of the deficiency determination is served on the taxpayer. If the notice of the deficiency determination is served by mail, the period for filing the application is extended by 3 days.

2. Except as otherwise provided in this section, the Director or a hearing officer designated by the Director will review each application to determine whether good cause exists to grant relief for all or part of any interest or penalty, or both.

3. If the Director or his or her designee finds that the taxpayer's delinquent payment was proximately caused by earthquake, fire, flood or other act of God and the payment was made as soon as reasonably possible thereafter, the full amount of any penalty and interest imposed on the delinquent payment will be waived.

4. If the Director or his or her designee finds that the taxpayer's delinquent payment was proximately caused by theft, the serious illness of the taxpayer, a member of his or her family or his or her agent whose job or duty it is to collect, account for or pay the tax, or other similar cause which was not directly related to the actions of the taxpayer or his or her agent, and that payment was made as soon as reasonably possible thereafter:

(a) The penalty for the delinquent payment is:

(1) Not more than 2 percent of the tax if the payment is not more than 2 days late;

(2) Not more than 4 percent of the tax if the payment is more than 2 but not more than 5 days late;

(3) Not more than 6 percent of the tax if the payment is more than 5 but not more than 10 days late;

(4) Not more than 8 percent of the tax if the payment is more than 10 but not more than 15 days late; and

(5) Not more than 10 percent of the tax if the payment is more than 15 days late.

(b) The interest on the delinquent payment will be reduced by an amount equal to the rate of reduction of the penalty applied by the Department pursuant to paragraph (a).

(c) If the total of the penalty and interest after any reduction calculated pursuant to paragraphs (a) and (b) equals $5 or less, the penalty and interest will be waived completely.

5. The Department will not consider an application to waive or reduce a penalty or interest, or both, filed pursuant to NRS 360A.070 if the final delinquency determination includes a penalty imposed pursuant to:

(a)NRS 360A.120 for negligence or intentional disregard of any applicable provision of chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, or the regulations of the Department adopted pursuant thereto; or

(b)NRS 360A.130 for fraud or an intent to evade the payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840, or the regulations of the Department adopted pursuant thereto.

6. The provisions of this section do not apply to a taxpayer who has entered into an agreement with the Department pursuant to NRS 360A.080 and NAC 360A.170 and 360A.180.

Notes

Nev. Admin. Code § 360A.160

Added to NAC by Dep't of Motor Veh. by R101-05, eff. 10-31-2005

NRS 360A.020, 360A.070