Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.

Nev. Rev. Stat. § 360A.130
in effect
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If any part of the deficiency for which a deficiency determination is made is because of fraud or an intent to evade the payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, or the regulations of the Department adopted pursuant thereto, a penalty of 25 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-360A.htmlFetched: 10/4/2026

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