360.2915 - Adoption of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in installments. - Nevada Statutes

360.2915  Adoption of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in installments.  The Department:

      1.  Shall adopt regulations to carry out the provisions of the Taxpayers’ Bill of Rights.

      2.  May adopt regulations providing:

      (a) For the payment of any tax in installments over a period not to exceed 12 months upon the execution of a written agreement by the taxpayer and the Department; and

      (b) That the Executive Director may:

             (1) Upon good cause shown, allow a taxpayer to pay in installments over a period longer than 12 months; and

             (2) Cancel the installment method of payment for a taxpayer who becomes delinquent in his or her payments.

      (Added to NRS by 1991, 1580)