Nev. Admin. Code § 360.397 — 360.397

NAC 360.397    Request for waiver or reduction of penalty or interest:
Generally. ( NRS
360.090 , 360.419 )
1.  Except as otherwise provided in NAC 360.398 and 363C.250 , a taxpayer or the taxpayer’s
agent may request the waiver or reduction of the penalty or interest, or both,
by submitting to the Department a written statement signed under oath by the
taxpayer or the taxpayer’s agent which sets forth the facts and circumstances
surrounding the failure of the taxpayer to make the payment in a timely manner.
2.  The Department shall not consider a
request made pursuant to subsection 1 until the taxpayer has paid in full the
tax or fee upon which the interest or penalty is assessed.
(Added to NAC by Tax Comm’n by R018-05, eff. 10-31-2005;
A by R206-07, 4-17-2008; R123-15, 6-28-2016)