Nev. Rev. Stat. § 360A.130
Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations
Nevada · Nevada Revised Statutes Chapter 360A — Administration of Certain Taxes and Fees on Fuels · Status: effective
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- Citation
- Nev. Rev. Stat. § 360A.130, Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations, Nevada, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2106474
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Full text
If any part of the deficiency for which a deficiency determination is made is because of fraud or an intent to evade the payment of a tax or fee required by chapter 365, 366 or 373 of NRS or NRS 445C.330 or 590.120, or the regulations of the Department adopted pursuant thereto, a penalty of 25 percent of the amount of the determination must be added thereto.