Nevada § 360.419 Waiver or reduction of interest or penalty

Nevada Statutes

§ 360.419 — Waiver or reduction of interest or penalty

Nevada § 360.419

Title 32REVENUE AND TAXATION

Ch. 360General

PENALTIES

This text of Nevada § 360.419 (Waiver or reduction of interest or penalty) is published on Counsel Stack Legal Research, covering Nevada primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Nev. Rev. Stat. § 360.419 (2026).

Text

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

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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.