Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360A.170 — 360A.170
NAC 360A.170 Agreement for payment in installments: Prerequisites; compliance
with previous agreement. ( NRS 360A.020 , 360A.080 )
1. A taxpayer who wishes to enter into an
agreement with the Department to pay a tax, fee, interest or penalty in
installments pursuant to NRS
360A.080 must:
(a) Submit a written request to the Department;
(b) Submit sufficient accurate information to
enable the Department to determine whether to enter into the agreement; and
(c) Agree in writing to:
(1) Comply with the provisions of all
applicable laws and regulations of the Department during the period in which
the agreement is in effect, including, without limitation, reporting and
payment requirements;
(2) Make all payments by cashiers check,
electronic funds transfer, travelers check, money order or cash; and
(3) Waive any right to a hearing pursuant to NRS 360A.180 .
2. The Department may refuse to enter into
an agreement with a taxpayer to pay a tax, fee, interest or penalty in
installments if the taxpayer has not complied with a previous agreement with
the Department.
(Added to NAC by Dept of Motor Veh. by R101-05, eff.
10-31-2005)
Source: official text