Nevada § 360A.070 - Waiver or reduction of interest or penalty
Full text of Nevada Nevada Revised Statutes § 360A.070 — Waiver or reduction of interest or penalty, with citation guidance and answers to common questions.
§ 360A.070. Waiver or reduction of interest or penalty
1. If the Director of the Department or a hearing officer designated by the Director
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 445C.330 or 590.120 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
the person 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 the person bases his or her
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.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 360A.070
What does Nevada Revised Statutes § 360A.070 cover?
Section 360A.070 ("Waiver or reduction of interest or penalty") is part of the Nevada Revised Statutes, the codified statutory law of Nevada. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nevada § 360A.070?
A common citation format is "Nevada Revised Statutes § 360A.070" (Nevada). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nevada law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nevada official source linked on this page or consult a licensed Nevada attorney.
How does Nevada § 360A.070 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nevada can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nevada.