NAC360.460. Request when tax liability or period of payment excessive; decision by Commission.

Latest version.

If the Department receives a request for an agreement pursuant to NAC 360.450 or 360.456 from a taxpayer whose tax liability exceeds the amount set by the Commission pursuant to NAC 360.454 or whose proposed period of installment payments exceeds 24 months, the Department shall review the request and transmit the request and the recommendation of the Department regarding the request to the Commission. The Commission may authorize the Department to enter into an agreement with such a taxpayer pursuant to NAC 360.450 or 360.456.

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

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');