NRS 360.2915 - Adoption of regulations by Department: Taxpayers’ Bill of Rights; payment of taxes in installments.

NV Rev Stat § 360.2915 (2019) (N/A)
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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.

(Added to NRS by 1991, 1580)