Nev. Admin. Code § 360.460

Current through June 11, 2024

Section 360.460 - Request when tax liability or period of payment excessive; decision by Commission

If the Department receives a request for an agreement pursuant to NAC 360.450 from a taxpayer whose tax liability exceeds the amount set by the Commission pursuant to NAC 360.454 or whose proposed period of installment payments exceeds 36 months, the Department shall review the request and transmit the request and the recommendation of the Department regarding the request to the Commission. The Commission may authorize the Department to enter into an agreement with such a taxpayer pursuant to NAC 360.450.

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