Waiver of liability of registered seller or certified service provider for collection of incorrect amount of tax under certain circumstances. [Effective January 1, 2006.] The Department shall waive any liability of a registered seller and a certified service provider acting on behalf of a registered seller who, as a result of his reasonable reliance on the information posted pursuant to NRS 360B.230 or his compliance with subsection 2 of NRS 360B.240, collects the incorrect amount of any sales or use tax imposed in this state, for:
1. The amount of the sales or use tax which the registered seller and certified service provider fail to collect as a result of that reliance; and
2. Any penalties and interest on that amount.
Last modified: February 27, 2006