Current through September 16, 2024
1. The Department shall waive or reduce a
penalty or interest, or both, for a late payment if the total penalty and
interest for the late payment is $15 or less as of the date the payment is
made.
2. With respect to any period
for which a payment is required to have been made or a return is required to
have been filed, the Department may waive or reduce a penalty or interest, or
both, for a late payment or the late filing of a return if the late payment or
late filing is determined by the Department to have been caused by
circumstances beyond the control of the taxpayer or the taxpayer's agent,
including, without limitation, the error of an employee of the taxpayer or the
taxpayer's agent, and occurred despite the exercise of ordinary care and
without intent.
3. In determining
whether to waive or reduce the penalty or interest, or both, for a late payment
or the late filing of a return pursuant to subsection 2, the Department may
consider:
(a) The taxpayer's history of
compliance and timely payment and filing, subject to the limitations set forth
in subsection 4;
(b) The weight and
sufficiency of the evidence supporting the request of the taxpayer to waive or
reduce the penalty or interest, or both, for the late payment or late
filing;
(c) Any evidence which
shows that the late payment or late filing was caused by circumstances that
were not directly related to the actions of the taxpayer or the taxpayer's
agent, including, without limitation:
(1)
Fire, earthquake, flood or other acts of God, theft, or the death or serious
illness of the taxpayer or the taxpayer's agent or a member of the immediate
family of the taxpayer;
(2) An
error or the misconduct of an employee of the taxpayer or the taxpayer's agent,
including, without limitation, embezzlement; and
(3) Erroneous written information provided to
the taxpayer or the taxpayer's agent by the Department; and
(d) Any other factor deemed by the
Department to be relevant.
4. In considering the taxpayer's history of
compliance and timely payment and filing pursuant to paragraph (a) of
subsection 3, the Department may consider the taxpayer's history:
(a) Of previous waiver requests, late
filings, late payments, returns showing tax due that were filed without payment
of the full tax due or any combination of these, subject to the limitations of
paragraph (b); and
(b) Only as it
relates to:
(1) The type of tax for which a
waiver or reduction is requested; and
(2) Except as otherwise provided in this
subparagraph, the period set forth in subsection 1 or 3 of NRS 360.355, as
applicable, for serving or mailing a notice of determination of a deficiency
or, in the case of a taxpayer's failure to make a return or a claim for an
additional amount, the period set forth in subsection 2 or 3 of NRS 360.355, as
applicable. The limitations of this subparagraph do not apply to cases of fraud
or intentional evasion of the provisions of title 32 of NRS or any regulation
adopted pursuant thereto.
Added to NAC by Tax
Comm'n by R018-05, eff. 10-31-2005; A by R206-07,
4-17-2008; A by
R114-24A,
eff. 9/16/2024
NRS 360.090, 360.093, 360.294, 360.417,
360.419
