Nev. Rev. Stat. § 375.330 — Waiver of tax, penalty and interest

1.  The county recorder may waive any tax,
penalty and interest owed by the taxpayer pursuant to this chapter, other than
the tax imposed by NRS 375.023 , if the
taxpayer meets the criteria adopted by regulation. If a waiver is granted
pursuant to this subsection, the county shall prepare and maintain on file a
statement that contains:
(a) The reason for the waiver;
(b) The amount of the tax, penalty and interest
owed by the taxpayer; and
(c) The amount of the tax, penalty and interest
waived by the county.
2.  If the county recorder or a designated
hearing officer finds that the failure of a person to make a timely payment of
any tax imposed is the result of circumstances beyond his or her control and
occurred despite the exercise of ordinary care and without intent to avoid such
payment, the county recorder may relieve the person of all or part of any
interest or penalty or both.
3.  If a person proves to the satisfaction
of the county recorder that the person has in good faith remitted the tax in
reliance upon written advice provided by an officer or employee of the county
recorder, an opinion of the district attorney or Attorney General, or the
written results of an audit of the taxpayer’s records conducted by the county
recorder, the county recorder may not require the taxpayer to pay delinquent
taxes, penalties or interest if the county recorder determines after the
completion of a subsequent audit that the taxes the taxpayer remitted were
deficient.