2011 Nevada Revised Statutes
Chapter 482 - Motor Vehicles and Trailers: Licensing, Registration, Sales and Leases
NRS 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)
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