Nevada § 360.419 - Waiver or reduction of interest or penalty
Full text of Nevada Nevada Revised Statutes § 360.419 — Waiver or reduction of interest or penalty, with citation guidance and answers to common questions.
§ 360.419. Waiver or reduction of interest or penalty
1. If the Executive Director or a designated hearing officer finds that the failure
of a person to make a timely return or payment of any tax or fee required to be paid
to the Department pursuant to this title or NRS 482.313 , 482C.230 or 482C.240 is the result of circumstances beyond his or her control and occurred despite the
exercise of ordinary care and without intent, the Department may relieve the person
of all or part of any interest or penalty, or both. 2. A person seeking relief must file with the Department a statement under oath setting
forth the facts upon which the person bases his or her claim. 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. 4. The Executive Director or a designated hearing officer shall act upon the request
of a taxpayer seeking relief pursuant to NRS 361.4835 which is deferred by a county treasurer or county assessor.
Source: official Nevada text · Last verified 2026-08-27
Frequently Asked Questions About Nevada § 360.419
What does Nevada Revised Statutes § 360.419 cover?
Section 360.419 ("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 § 360.419?
A common citation format is "Nevada Revised Statutes § 360.419" (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 § 360.419 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.