Nev. Rev. Stat. § 360A.130

Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1

Section 360A.130 - Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations

If any part of the deficiency for which a deficiency determination is made is because of fraud or an intent to evade the payment of a tax or fee required by chapter 365, 366 or 373 of NRS or 445C.330 or 590.120, or the regulations of the Department adopted pursuant thereto, a penalty of 25 percent of the amount of the determination must be added thereto.

NRS 360A.130

Added to NRS by 1999, 991; A 2015, 3596

Amended by 2015, Ch. 526,§56, eff. 7/1/2015.

Added to NRS by 1999, 991