NAC360.398. Request for waiver or reduction of penalty or interest in conjunction with petition for redetermination.

     1. If a notice of a deficiency determination has been issued by the Department pursuant to NRS 360.350, a taxpayer who files a petition for redetermination pursuant to NRS 360.360 may:

     (a) Submit, with the petition for redetermination, a written request for the waiver or reduction of the penalty or interest, or both; or

     (b) Request before the conclusion of the hearing on the petition for redetermination conducted pursuant to NRS 360.370 that the hearing officer waive or reduce the penalty or interest, or both.

     2. If a taxpayer requests, pursuant to paragraph (a) of subsection 1, the waiver or reduction of the penalty or interest, or both, and does not challenge the correctness of the tax or fee that is the subject of the deficiency determination, the Director or the Director’s designee shall make a determination on the request in the manner prescribed in NAC 360.396.

     3. If a taxpayer requests the waiver or reduction of the penalty or interest, or both, pursuant to:

     (a) Paragraph (a) of subsection 1 and challenges the correctness of the tax or fee that is the subject of the deficiency determination; or

     (b) Paragraph (b) of subsection 1,

Ê the hearing officer shall make a determination on the request as part of the adjudication of the petition for redetermination. If the hearing officer grants the request to waive or reduce the penalty or interest, or both, the hearing officer may order that the waiver or reduction is contingent upon the requirement that the taxpayer pay the tax or fee for which the penalty or interest was assessed not more than 30 days after the issuance of the decision of the hearing officer.

     4. A taxpayer aggrieved by a determination of the Director or the Director’s designee or a hearing officer regarding a request to waive or reduce the penalty or interest, or both, may appeal that determination to the Commission in the manner provided pursuant to NRS 360.245 to 360.390, inclusive.

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