Does Nevada have a voluntary disclosure program for Sales/Use Tax?
Yes, In accordance with NAC 360.440 through 360.448, a taxpayer may apply for voluntary disclosure with the Department which may result in waiver of penalty and interest. The Nevada Tax Commission has the final approval authority for the waiver. The taxpayer or his representative must file an application for voluntary disclosure before the Department has initiated an audit or investigation of the taxpayer. If a taxpayer is registered for one tax type and voluntarily discloses another tax type, they can qualify for waiver of the penalty and interest pertaining to the newly disclosed tax only. The Nevada Tax Commission has the final approval authority for the waiver. The application for voluntary disclosure can be found by clicking on the Forms tab.
