Nev. Admin. Code § 375.340 — 375.340

NAC 375.340    Waiver or reduction of penalty or interest. ( NRS 360.090 , 375.015 , 375.320 , 375.330 )
1.  The county recorder may waive or reduce
the penalty or interest for a delinquent payment of tax that was imposed
pursuant to subsection 3 of NRS
375.030 if he finds that the delinquent payment occurred because of
circumstances beyond the control of the taxpayer who was required to make the
payment or his agent and occurred despite the exercise of ordinary care and
without intent.
2.  Any application for a waiver or reduction
of the penalty or interest for a delinquent payment must:
(a) Be filed in writing with the recorder within 45
days after receipt of the notice of penalties and interest. If the notice is
given by mail, the period for filing the application must be extended by 3
days.
(b) Be made upon:
(1) An oath before a notary public; or
(2) A declaration that is made subject to the
penalty of perjury.
(c) Contain the circumstances that caused the
delinquent payment.
3.  In determining whether the circumstances
that caused the delinquent payment were beyond the control of the taxpayer required
to make the payment or his agent and occurred despite the exercise of ordinary
care and without intent, the county recorder shall consider evidence which
shows that the delinquent payment was caused by circumstances that were not
directly related to the actions of the taxpayer or his agent, including,
without limitation, fire, earthquake, flood or other acts of nature, theft, the
death or serious illness of the taxpayer, his agent or a member of the
immediate family of the taxpayer, erroneous written information provided to the
taxpayer or his agent by the recorder’s office and the misaddressed but timely
mailing of the return or payment. The existence of an event described in this
subsection does not create a conclusive presumption of eligibility for a waiver
or reduction of the penalty or interest on a delinquent payment pursuant to
this section.
4.  The county recorder shall not consider an
application to waive or reduce penalties or interest, or both, imposed upon a
taxpayer if the assessment of tax is accompanied by the assessment of a penalty
based upon fraud or intent to evade the tax pursuant to NRS 375.110 , unless the county
recorder determines that there is insufficient evidence to show fraud or intent
to evade the tax.
5.  If the county recorder denies an
application for a waiver or reduction of the penalty or interest for a
delinquent payment and a notice of appeal is filed with him in a timely manner
pursuant to NRS 375.320 , the
county recorder shall set a date for a hearing before a hearing officer and
notify the parties of the date, place and time of the hearing at least 21
working days before the date of the hearing. The hearing must be conducted in
compliance with the provisions of NAC 375.300 to 375.330 , inclusive.
(Added to NAC by Tax Comm’n by R181-01, eff. 5-13-2002;
A by Dep’t of Taxation by R224-03, 4-30-2004)