Nevada Revised Statutes 482.188 – Waiver of penalty or interest for failure timely to file return or pay tax, penalty or fee in certain circumstances
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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:
Terms Used In Nevada Revised Statutes 482.188
- Department: means the Department of Motor Vehicles. See Nevada Revised Statutes 481.015
- person: means a natural person, any form of business or social organization and any other nongovernmental legal entity including, but not limited to, a corporation, partnership, association, trust or unincorporated organization. See Nevada Revised Statutes 0.039
(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.