Nev. Admin. Code § 362.87 — 362.87

NAC 362.087    Annual statement of gross yield and claimed net proceeds:
Documentation of proper filing and waiver of penalty for failure to file. ( NRS 360.090 , 362.110 , 362.230 )    If the
Department does not receive an annual statement which is required to be filed
pursuant to NRS 362.110 and
alleges that the taxpayer has not filed the statement, the taxpayer may submit
documentation which establishes that the statement was properly filed. If the
Department subsequently determines the annual statement was filed properly, the
Department shall waive the penalty for the failure to file a statement which is
imposed pursuant to NAC 362.085 .
(Added to NAC by Tax Comm’n by R161-05, eff. 2-23-2006)