Nev. Admin. Code § 360.398 — 360.398

NAC 360.398    Request for waiver or reduction of penalty or interest in
conjunction with petition for redetermination.
( NRS
360.090 , 360.419 )
1.  If a notice of a deficiency determination
has been issued by the Department pursuant to NRS 360.350 , a taxpayer who files a
petition for redetermination pursuant to NRS 360.360 may:
(a) Submit, with the petition for redetermination,
a written request for the waiver or reduction of the penalty or interest, or
both; or
(b) Request before the conclusion of the hearing on
the petition for redetermination conducted pursuant to NRS 360.370 that the hearing officer
waive or reduce the penalty or interest, or both.
2.  If a taxpayer requests, pursuant to
paragraph (a) of subsection 1, the waiver or reduction of the penalty or
interest, or both, and does not challenge the correctness of the tax or fee
that is the subject of the deficiency determination, the Director or the Director’s
designee shall make a determination on the request in the manner prescribed in NAC 360.396 .
3.  If a taxpayer requests the waiver or
reduction of the penalty or interest, or both, pursuant to:
(a) Paragraph (a) of subsection 1 and challenges
the correctness of the tax or fee that is the subject of the deficiency
determination; or
(b) Paragraph (b) of subsection 1,
Ê the hearing
officer shall make a determination on the request as part of the adjudication
of the petition for redetermination. If the hearing officer grants the request
to waive or reduce the penalty or interest, or both, the hearing officer may
order that the waiver or reduction is contingent upon the requirement that the
taxpayer pay the tax or fee for which the penalty or interest was assessed not
more than 30 days after the issuance of the decision of the hearing officer.
4.  A taxpayer aggrieved by a determination
of the Director or the Director’s designee or a hearing officer regarding a
request to waive or reduce the penalty or interest, or both, may appeal that
determination to the Commission in the manner provided pursuant to NRS 360.245 to 360.390 , inclusive.
(Added to NAC by Tax Comm’n by R018-05, eff. 10-31-2005;
A by R206-07, 4-17-2008)