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.
Nev. Admin. Code § 360.460
NRS 360.090, 360.2915