Nev. Rev. Stat. § 360.419 — Waiver or reduction of interest or penalty

1.  If the Executive Director or a
designated hearing officer finds that the failure of a person to make a timely
return or payment of any tax or fee required to be paid to the Department
pursuant to this title or NRS 482.313 , 482C.230 or 482C.240 is the result of circumstances
beyond his or her control and occurred despite the exercise of ordinary care
and without intent, the Department may relieve the person of all or part of any
interest or penalty, or both.
2.  A person seeking relief must file with
the Department a statement under oath setting forth the facts upon which the
person bases his or her claim.
3.  The Department shall disclose, upon the
request of any person:
(a) The name of the person to whom relief was
granted; and
(b) The amount of the relief.
4.  The Executive Director or a designated
hearing officer shall act upon the request of a taxpayer seeking relief
pursuant to NRS 361.4835 which is
deferred by a county treasurer or county assessor.

PROCEDURES FOR COLLECTION AND ENFORCEMENT
Action for Collection