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

Nevada Statutes

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

Nevada § 482.188

Title 43PUBLIC SAFETY; VEHICLES; WATERCRAFT

Ch. 482Motor

ADMINISTRATION

This text of Nevada § 482.188 (Waiver of penalty or interest for failure timely to file return or pay tax, penalty or fee in certain circumstances) 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. § 482.188 (2026).

Text

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.

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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.