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

Nev. Rev. Stat. § 482.188
in effect
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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.
Source: NV Statutes (Official Site)URL: https://www.leg.state.nv.us/nrs/NRS-482.htmlFetched: 10/4/2026

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