Nev. Admin. Code § 360A.170

Current through August 29, 2024
Section 360A.170 - Agreement for payment in installments: Prerequisites; compliance with previous agreement
1. A taxpayer who wishes to enter into an agreement with the Department to pay a tax, fee, interest or penalty in installments pursuant to NRS 360A.080 must:
(a) Submit a written request to the Department;
(b) Submit sufficient accurate information to enable the Department to determine whether to enter into the agreement; and
(c) Agree in writing to:
(1) Comply with the provisions of all applicable laws and regulations of the Department during the period in which the agreement is in effect, including, without limitation, reporting and payment requirements;
(2) Make all payments by cashier's check, electronic funds transfer, traveler's check, money order or cash; and
(3) Waive any right to a hearing pursuant to NRS 360A.180.
2. The Department may refuse to enter into an agreement with a taxpayer to pay a tax, fee, interest or penalty in installments if the taxpayer has not complied with a previous agreement with the Department.

Nev. Admin. Code § 360A.170

Added to NAC by Dep't of Motor Veh. by R101-05, eff. 10-31-2005

NRS 360A.020, 360A.080