Nev. Admin. Code § 360.460 — 360.460

NAC 360.460    Request when tax liability or period of payment excessive;
decision by Commission. ( NRS
360.090 , 360.2915 )    If the Department receives
a request for an agreement pursuant to NAC
360.450 from a taxpayer whose tax liability exceeds the amount set by the
Commission pursuant to NAC 360.454 or
whose proposed period of installment payments exceeds 36 months, the Department
shall review the request and transmit the request and the recommendation of the
Department regarding the request to the Commission. The Commission may
authorize the Department to enter into an agreement with such a taxpayer
pursuant to NAC 360.450 .
(Added to NAC by Tax Comm’n by R046-01, eff. 11-1-2001;
A by R202-08, 10-15-2010; R089-14, 6-26-2015)