Statute 482 188

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)