Waiver of penalty or interest for failure timely to file return or pay tax, penalty or fee in certain circumstances.

1. Law
2. Nevada Revised Statutes
3. Motor Vehicles and Trailers: Licensing, Registration, Sales and Leases
4. Waiver of penalty or interest for failure timely to file return or pay tax, penalty or fee in certain circumstances.

1. The Department may waive payment of a penalty or interest for a person’s failure timely to file a return or pay a tax, penalty or fee imposed by the Department pursuant to this chapter or any other provision of law, if the Department determines that the failure:

(a) Was caused by circumstances beyond the person’s control;

(b) Occurred despite the person’s exercise of ordinary care; and

(c) Was not a result of the person’s willful neglect.

2. A person requesting relief from payment of a penalty or interest must file with the Department a sworn statement specifying the facts supporting the person’s claim for relief.

(Added to NRS by 1997, 318; A 2003, 457)

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