Current through 82nd (2023) Legislative Session Chapter 535 and 34th (2023) Special Session Chapter 1 and 35th (2023) Special Session Chapter 1
Section 360.2915 - Adoption of regulations by Department: Taxpayers' Bill of Rights; payment of taxes in installments 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, 1580Added to NRS by 1991, 1580