Penalty for deficiency resulting from negligence or intentional disregard of law or regulation.
Nev. Rev. Stat. § 360.330
in effectIf any part of the deficiency for which a determination is made is due to negligence or intentional disregard of any applicable provisions of this title, or the authorized regulations of the Department, a penalty of 10 percent of the amount of the determination must be added thereto.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-360.htmlFetched: 6/28/2026
