Nev. Admin. Code § 360.440 — 360.440

NAC 360.440    Application for voluntary disclosure. ( NRS 360.090 )
1.  If a taxpayer fails to file a return as
required by the applicable provisions of chapter
360 , 362 , 363C , 369 ,
370 , 372 ,
372A , 374 , 377 ,
377A or 444A of NRS, NRS 482.313 , or chapter 585 or 680B of NRS and he or she wishes to
disclose that fact voluntarily to the Commission, the taxpayer or the
taxpayer’s representative must file with the Department an application for
voluntary disclosure on a form prescribed by the Commission before the
Department has initiated an audit or investigation of the taxpayer.
2.  The Commission will not accept an
application filed pursuant to subsection 1 until the application has been
approved and signed by the Director. The Director shall not approve and sign
the application until he or she has verified that the Department did not
initiate an audit or investigation of the taxpayer before the date that the
taxpayer filed an application with the Department pursuant to subsection 1. An
application is deemed to be filed with the Department on the date the
application is received by the Department.
3.  After the Director has signed and
approved the application, the Commission will provide the taxpayer with a copy
of the approved application.
4.  For the purposes of subsection 2, the
Department has initiated an audit or investigation of a taxpayer if the
Department has:
(a) Contacted the taxpayer by telephone, in person
or in writing regarding a possible tax liability; or
(b) Given the taxpayer written notice that an audit
will be conducted by the Department concerning liability for the type of tax that
the taxpayer wishes to disclose voluntarily pursuant to this section.
(Added to NAC by Tax Comm’n by R079-01, eff. 9-20-2002;
A by R110-12, 11-1-2012; R123-15, 6-28-2016)