Nev. Rev. Stat. § 360A.70 — Waiver or reduction of interest or penalty

1.  If the Director of the Department or a
hearing officer designated by the Director finds that the failure of a person
to make a timely return or payment of a tax or fee required by chapter 365 , 366
or 373 of NRS or NRS 445C.330 or 590.120 is the result of circumstances
beyond the control of the person and occurred despite the exercise of ordinary
care and without willful neglect, the Department may relieve the person of all
or part of any interest or penalty, or both.
2.  A person requesting relief must file
with the Department a statement signed, under penalty of perjury, that sets
forth the facts upon which the person bases his or her claim for relief.
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.