Does Nevada have a voluntary disclosure program for Sales/Use Tax or Modified Business Tax?
Yes, In accordance with NAC 360.440 through 360.448, a taxpayer may apply for Voluntary Disclosure (VD) 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 with the Department 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 that they should have been registered for another tax type, they can qualify for waiver of the penalty and interest pertaining to the newly disclosed tax only. You can go to the Forms page to download the application.
