NAC360.396. Waiver or reduction of penalty or interest for late payment.

     1. The Department shall waive or reduce a penalty or interest, or both, for a late payment if the total penalty and interest for the late payment is $15 or less.

     2. The Department may waive or reduce a penalty or interest, or both, for a late payment if the late payment is determined by the Department to have been caused by circumstances beyond the control of the taxpayer or the taxpayer’s agent and occurred despite the exercise of ordinary care and without intent.

     3. In determining whether to waive or reduce the penalty or interest, or both, for a late payment pursuant to subsection 2, the Department may consider:

     (a) The history of compliance and timely payment of the taxpayer;

     (b) The weight and sufficiency of the evidence supporting the request of the taxpayer to waive or reduce the penalty or interest, or both, for the late payment;

     (c) Any evidence which shows that the late payment was caused by circumstances that were not directly related to the actions of the taxpayer or the taxpayer’s agent, including, without limitation:

          (1) Fire, earthquake, flood or other acts of God, theft, or the death or serious illness of the taxpayer or the taxpayer’s agent or a member of the immediate family of the taxpayer;

          (2) An error or the misconduct of an employee of the taxpayer, including, without limitation, embezzlement;

          (3) Erroneous written information provided to the taxpayer or the taxpayer’s agent by the Department; and

          (4) The misaddressed but timely mailing of the return or payment; and

     (d) Any other factor deemed by the Department to be relevant.

     (Added to NAC by Tax Comm’n by R018-05, eff. 10-31-2005; A by R206-07, 4-17-2008)