Section 360A.010 - "Good cause" definedAs used in this chapter, unless the context otherwise requires, "good cause" means a circumstance that is beyond the control of a taxpayer and occurs despite the exercise of ordinary care and without willful neglect. The term includes, without limitation:
1. A fire, earthquake, flood or other act of God;2. Theft that is documented by a law enforcement agency; or3. The death or serious illness of the taxpayer, a great-grandparent, grandparent, parent, brother, sister, daughter, son, spouse, grandchild or great-grandchild of the taxpayer or his or her agent whose job or duty it is to collect, account for or pay to the Department a tax or fee imposed by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840.Nev. Admin. Code § 360A.010
Added to NAC by Dep't of Motor Veh. by R101-05, eff. 10-31-2005; A by R065-12, 11-1-2012