NAC360A.170. Agreement for payment in installments: Prerequisites; compliance with previous agreement.

     1. A taxpayer who wishes to enter into an agreement with the Department to pay a tax, fee, interest or penalty in installments pursuant to NRS 360A.080 must:

     (a) Submit a written request to the Department;

     (b) Submit sufficient accurate information to enable the Department to determine whether to enter into the agreement; and

     (c) Agree in writing to:

          (1) Comply with the provisions of all applicable laws and regulations of the Department during the period in which the agreement is in effect, including, without limitation, reporting and payment requirements;

          (2) Make all payments by cashier’s check, electronic funds transfer, traveler’s check, money order or cash; and

          (3) Waive any right to a hearing pursuant to NRS 360A.180.

     2. The Department may refuse to enter into an agreement with a taxpayer to pay a tax, fee, interest or penalty in installments if the taxpayer has not complied with a previous agreement with the Department.

     (Added to NAC by Dep’t of Motor Veh. by R101-05, eff. 10-31-2005)