Nevada Administrative Code
Chapter 360 - Revenue and Taxation: Generally
AGREEMENT FOR PAYMENT OF TAXES IN INSTALLMENTS
Section 360.452 - Requirements for agreement; personal guaranty
Universal Citation: NV Admin Code 360.452
Current through September 16, 2024
1. An agreement to pay taxes, interest and penalties in installments pursuant to NAC 360.450 must:
(a) Be in writing.
(b) Except as otherwise provided in this
paragraph, contain a personal guaranty by two responsible persons in their
individual capacities. If there is only one responsible person, the agreement
must contain the personal guaranty of that person in his or her individual
capacity. In lieu of or in addition to any personal guaranty required by this
paragraph, the Department may require a personal guaranty of any other person
agreed upon by the taxpayer and the Department.
(c) Be accompanied by the initial payment
required by the terms of the agreement.
2. As used in this section, "responsible person" has the meaning ascribed to it in subsection 2 of NRS NRS NRS 360.297.
Added to NAC by Tax Comm'n by R046-01, eff. 11-1-2001; A by R202-08, 10-15-2010; A by R089-14, eff. 6/26/2015
NRS 360.090, 360.2915
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