NRS 482.188
Waiver of penalty or interest for failure timely to file return or pay tax, penalty or fee in certain circumstances.

1.

The Department may waive payment of a penalty or interest for a person’s failure timely to file a return or pay a tax, penalty or fee imposed by the Department pursuant to this chapter or any other provision of law, if the Department determines that the failure:

(a)

Was caused by circumstances beyond the person’s control;

(b)

Occurred despite the person’s exercise of ordinary care; and

(c)

Was not a result of the person’s willful neglect.

2.

A person requesting relief from payment of a penalty or interest must file with the Department a sworn statement specifying the facts supporting the person’s claim for relief.
REGISTRATION; TITLING; REGULAR LICENSE PLATES

Source: Section 482.188 — Waiver of penalty or interest for failure timely to file return or pay tax, penalty or fee in certain circumstances., https://www.­leg.­state.­nv.­us/NRS/NRS-482.­html#NRS482Sec188.

Last Updated

Jun. 24, 2021

§ 482.188’s source at nv​.us