Nev. Admin. Code § 360.396

Current through October 11, 2024

Section 360.396 - Waiver or reduction of penalty or interest for late payment

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.

Nev. Admin. Code § 360.396

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