NAC375.340. Waiver or reduction of penalty or interest.

     1. The county recorder may waive or reduce the penalty or interest for a delinquent payment of tax that was imposed pursuant to subsection 3 of NRS 375.030 if he finds that the delinquent payment occurred because of circumstances beyond the control of the taxpayer who was required to make the payment or his agent and occurred despite the exercise of ordinary care and without intent.

     2. Any application for a waiver or reduction of the penalty or interest for a delinquent payment must:

     (a) Be filed in writing with the recorder within 45 days after receipt of the notice of penalties and interest. If the notice is given by mail, the period for filing the application must be extended by 3 days.

     (b) Be made upon:

          (1) An oath before a notary public; or

          (2) A declaration that is made subject to the penalty of perjury.

     (c) Contain the circumstances that caused the delinquent payment.

     3. In determining whether the circumstances that caused the delinquent payment were beyond the control of the taxpayer required to make the payment or his agent and occurred despite the exercise of ordinary care and without intent, the county recorder shall consider evidence which shows that the delinquent payment was caused by circumstances that were not directly related to the actions of the taxpayer or his agent, including, without limitation, fire, earthquake, flood or other acts of nature, theft, the death or serious illness of the taxpayer, his agent or a member of the immediate family of the taxpayer, erroneous written information provided to the taxpayer or his agent by the recorder’s office and the misaddressed but timely mailing of the return or payment. The existence of an event described in this subsection does not create a conclusive presumption of eligibility for a waiver or reduction of the penalty or interest on a delinquent payment pursuant to this section.

     4. The county recorder shall not consider an application to waive or reduce penalties or interest, or both, imposed upon a taxpayer if the assessment of tax is accompanied by the assessment of a penalty based upon fraud or intent to evade the tax pursuant to NRS 375.110, unless the county recorder determines that there is insufficient evidence to show fraud or intent to evade the tax.

     5. If the county recorder denies an application for a waiver or reduction of the penalty or interest for a delinquent payment and a notice of appeal is filed with him in a timely manner pursuant to NRS 375.320, the county recorder shall set a date for a hearing before a hearing officer and notify the parties of the date, place and time of the hearing at least 21 working days before the date of the hearing. The hearing must be conducted in compliance with the provisions of NAC 375.300 to 375.330, inclusive.

     (Added to NAC by Tax Comm’n by R181-01, eff. 5-13-2002; A by Dep’t of Taxation by R224-03, 4-30-2004)