Nevada § 360A.130 Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations

Nevada Statutes

§ 360A.130 — Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations

Nevada § 360A.130

Title 32REVENUE AND TAXATION

Ch. 360AAdministration

DETERMINATION OF DEFICIENT PAYMENT

This text of Nevada § 360A.130 (Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations) 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. § 360A.130 (2026).

Text

If any part of the deficiency for which a deficiency determination is made is because of fraud or an intent to evade the payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, or the regulations of the Department adopted pursuant thereto, a penalty of 25 percent of the amount of the determination must be added thereto.

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