NAC360.456. Agreement for payment over period of more than 12 months.

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1. Except as otherwise provided in NAC 360.460, the Director may, for good cause shown, upon the request of a taxpayer who satisfies the requirements set forth in NAC 360.450, authorize the Department to enter into an agreement with the taxpayer that allows the taxpayer to pay taxes, interest and penalties in installments over a period of more than 12 months.

2. As used in this section, “good cause” includes, without limitation, circumstances that would prevent a taxpayer from paying the taxes, interest and penalties in a period of 12 months or less.

(Added to NAC by Tax Comm’n by R046-01, eff. 11-1-2001; A by R202-08, 10-15-2010)

                    
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