NAC360.042. Taxpayers’ Bill of Rights: Publication and distribution of informational pamphlet; written instructions concerning rights and responsibilities of taxpayers; periodical newsletter with information on common errors; timely response to request of taxpayer; agreements for payment of tax in installments.

     1. NRS 360.291, the Taxpayers’ Bill of Rights, specifies the rights of the taxpayers of Nevada. These rights, summarized in pamphlet form, will be furnished to all taxpayers and any other person upon request and will be updated as needed. The Department shall support not only the letter, but also the spirit, of the provisions of the Taxpayers’ Bill of Rights.

     2. The Department shall provide:

     (a) Written instructions advising taxpayers of their rights and responsibilities;

     (b) Information concerning the most common errors made by taxpayers which will be published periodically in the newsletter of the Department entitled, Nevada Tax Notes; and

     (c) A written response to each written request submitted by a taxpayer, within 30 days after receiving the request, unless other arrangements have been made in advance.

     3. The Department may accept installment payments over a period exceeding 12 months upon the execution of a written instrument between the taxpayer and the Department. The Director’s approval is required before any such agreement becomes effective.

     (Added to NAC by Tax Comm’n, eff. 1-16-92)—(Substituted in revision for NAC 360.500)