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

482.188  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)