Nev. Rev. Stat. § 361.4835 — Waiver of all or part of interest and penalty for late payment of taxes

NRS  361.4835    Waiver of all or part of interest and penalty for late payment
of taxes.
1.  If the county treasurer or the county
assessor finds that a person’s failure to make a timely return or payment of
tax that is assessed by the county treasurer or county assessor and that is
imposed pursuant to chapter 361 of NRS, except
NRS 361.320 , is the result of
circumstances beyond the person’s control and occurred despite the exercise of
ordinary care and without intent, the county treasurer or the county assessor
may relieve the person of all or part of any interest or penalty, or both.
2.  A person seeking this relief must pay
the amount of the tax due and, within 30 days after the date the payment is
made, file a statement setting forth the facts upon which the person bases his
or her claim with the county treasurer or the county assessor.
3.  The county treasurer or the county
assessor shall disclose, upon the request of any person:
(a) The name of the person; and
(b) The amount of the relief.
4.  If the relief sought by the taxpayer is
denied, the taxpayer may appeal from the denial to the Nevada Tax Commission.
5.  The county treasurer or the county
assessor may defer the decision to the Department.