NRS 360.2915

Adoption of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in installments

Applied in 1 court decision — leading case Silver State Electric Supply Co. v. State ex rel. Department of Taxation (2007)

Most recently applied in Silver State Electric Supply Co. v. State ex rel. Department of Taxation (May 2007)

(Added to NRS by 1991, 1580)

The Department:

1. Shall adopt regulations to carry out the provisions of the Taxpayers’ Bill of Rights.

2. May adopt regulations providing:

(a) For the payment of any tax in installments over a period not to exceed 12 months upon the execution of a written agreement by the taxpayer and the Department; and

(b) That the Executive Director may:

(1) Upon good cause shown, allow a taxpayer to pay in installments over a period longer than 12 months; and

(2) Cancel the installment method of payment for a taxpayer who becomes delinquent in his or her payments.

Official source: Nevada Legislature. Reproduced from public-domain Nevada statutes; confirm against the official source for the current text. Not legal advice.