Nev. Admin. Code § 360A.10 — 360A.10

NAC 360A.010    “Good cause” defined. ( NRS 360A.020 )    As used
in this chapter, unless the context otherwise requires, “good cause” means a
circumstance that is beyond the control of a taxpayer and occurs despite the
exercise of ordinary care and without willful neglect. The term includes,
without limitation:
1.  A fire, earthquake, flood or other act of
God;
2.  Theft that is documented by a law
enforcement agency; or
3.  The death or serious illness of the
taxpayer, a great-grandparent, grandparent, parent, brother, sister, daughter,
son, spouse, grandchild or great-grandchild of the taxpayer or his or her agent
whose job or duty it is to collect, account for or pay to the Department a tax
or fee imposed by chapter 365 , 366 or 373
of NRS or NRS 590.120 or 590.840 .
(Added to NAC by Dep’t of Motor Veh. by R101-05, eff.
10-31-2005; A by R065-12, 11-1-2012)
PAYMENT OF TAXES, FEES, INTEREST AND PENALTIES