Waiver or reduction of interest or penalty.
1. If the Director of the Department or a hearing officer designated by him finds that the failure of a person to make a timely return or payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 590.120 or 590.840 is the result of circumstances beyond the control of the person and occurred despite the exercise of ordinary care and without willful neglect, the Department may relieve him of all or part of any interest or penalty, or both.
2. A person requesting relief must file with the Department a statement signed, under penalty of perjury, that sets forth the facts upon which he bases his claim for relief.
3. The Department shall disclose, upon the request of any person:
(a) The name of the person to whom relief was granted; and
(b) The amount of the relief.
Last modified: February 27, 2006