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                                                    STATE OF NEVADA 
                                      DEPARTMENT OF TAXATION                                                           LAS VEGAS OFFICE 
                                                                                                                    700 E. Warm Springs Rd., Ste. 200 
                                                Web Site: https://tax.nv.gov                                           Las Vegas, Nevada 89119 
                                                Call Center:  (866) 962-3707                                           Phone: (702) 486-2300     
                                                                                                                       Fax: (702) 486-2373
      JOE LOMBARDO
           Governor                                         CARSON CITY OFFICE                                         RENO OFFICE
      GEORGE KELESIS                                3850 Arrowhead Dr., 2nd Floor                                   4600 Kietzke Lane, Suite L235  
Chair, Nevada Tax Co mm ission                      Carson City, Nevada  89706                                         Reno, Nevada 89502 
     SHELLIE HUGHES                                         Phone: (775) 684-2000                                      Phone: (775) 687-9999 
      Executive Director                                    Fax: (775) 684-2020                                        Fax: (775) 688-1303

                               APPLICATION FOR VOLUNTARY DISCLOSURE OF FAILURE 
                                                    TO FILE RETURN 
                                      (Must be submitted in conjunction with the Nevada Business Registration Form) 

Owner / Entity Name :                                            DBA:  

Business Address:                                                        Mailing Address: 

Nature of Business:                                                      Email Address: 

In accordance with Nevada Administrative Codes 360.440, 360.444, 360.446, and 360.448, I/we are applying for 
voluntary disclosure of failure to file return(s) and request waiver of the penalty and interest.  
Please state reason for failure to file (Please attach separate sheet if more space needed):      

I/we are filing for the following reporting periods (please show periods as either, quarterlymonthlyor fiscal Commerce Tax yeare.g.end,01/18, 03/18 or 06/18)    

I/we hereby agree to the requirements set forth in the regulations noted above.   
 
Print Name                                          Phone Number

Signature                                           Title                                                     Date 

For Department Use Only:   Account has been reviewed as required by NAC 360.440.2 

   The Department has not initiated nor is there in progress an audit or investigation on this business. 

   An audit and or investigation has been initiated or is currently in progress on this account. 

                                                                  Reviewed by:  __________________________________ 

APPLICATION FOR VOLUNTARY DISCLOSURE IS HERE BY:                                      APPROVED                           DENIED 

Executive Approval By:  ____________________________________________        DATE:_____________

                               ____________________________________________ 
                                Title 
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                                                            Page 1 of 3
with the subject of  ‘Application for Voluntary                                                                                    TAX-F013 
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NEVADA DEPARTMENT OF TAXATION

NAC360.440, 360.444, 360.446, 360.448 n
VOLUNTARY DISCLOSURE OF FAILURE TO FILE RETURN

PLEASE NOTE: APPROVAL OF THE APPLICATION FOR VOLUNTARY DISCLOSURE DOES NOT CONSTITUTE WAIVER OF
PENALTY AND INTEREST. THE REQUIREMENTS SET FORTH IN THE REGULATIONS ABOVE MUST BE MET AND
CONSIDERATION OF WAIVER OF PENALTY AND INTEREST WILL GO BEFORE THE NEVADA TAX COMMISSION FOR ACTUAL
APPROVAL.

NAC 360.440 Application for voluntary disclosure. (NRS 360.090)
1. If a taxpayer fails to file a return as required by the applicable provisions of chapter 360, 362,
369, 370, 372, 372A, 374, 377, 377A or 444A of NRS, NRS 482.313, or chapter 585 or 680B of NRS
(or sections 2 to 61, inclusive, of Senate Bill No. 483, chapter 487, Statutes of Nevada 2015, at page
2878 (chapter 363 C of NRS),and he wishes to disclose that fact voluntarily to the commission, the
taxpayer or his representative must file with the department an application for voluntary disclosure
on a form prescribed by the commission before the department has initiated an audit or investigation
of the taxpayer.

2. The commission will not accept an application filed pursuant to subsection 1 until the application
has been approved and signed by the director. The director shall not approve and sign the application
until he has verified that the department did not initiate an audit or investigation of the taxpayer before
the date that the taxpayer filed an application with the department pursuant to subsection 1. An
application is deemed to be filed with the department on the date the application is received by the
department.

3. After the director has signed and approved the application, the commission will provide the
taxpayer with a copy of the approved application.

4. For the purposes of subsection 2, the department has initiated an audit or investigation of a

taxpayer if the department has:
(a) Contacted the taxpayer by telephone, in person or in writing regarding a possible tax liability; or
(b) Given the taxpayer written notice that an audit will be conducted by the department concerning
liability for the type of tax that the taxpayer wishes to disclose voluntarily pursuant to this section.

(Added to NAC by Tax Comm’n by R079-01, eff. 9-20-2002)

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NAC 360.444 Circumstances under which commission will not consider tax liability as being
voluntarily disclosed. (NRS 360.090) The commission will not consider the tax liability of a taxpayer
as being voluntarily disclosed if, after filing an application for voluntary disclosure pursuant to NAC
360.440, the taxpayer:
1. Within 90 days after the taxpayer has received a copy of the approved application, fails to file
with the department the delinquent tax returns for the tax owed for the period being disclosed or, if the
period being disclosed exceeds 8 years, for the 8 years immediately preceding the date the application
was filed pursuant to NAC 360.440;
2. Within 90 days after the taxpayer has received a copy of the approved application, fails to pay any
tax owed for the period described in subsection 1;
3. Fails to make a good faith effort to comply with the applicable provisions of chapter 360, 362,
364A, 369, 370, 372, 372A, 374, 377, 377A, or 444A of NRS, NRS 482.313, or chapter 585 or 680B of
NRS, including, without limitation, registering with the department, filing tax returns, paying any tax
liability and remitting any taxes collected; or
4. Fails to provide an accurate estimate of his tax liability in the application for voluntary disclosure
filed pursuant to NAC 360.440. The taxpayer shall be deemed to have provided an inaccurate estimate
of his tax liability if:
(a) The tax liability provided in the application for voluntary disclosure is less than the taxpayer’s
actual tax liability by 10 percent or more; and
(b) The taxpayer is unable to demonstrate to the department that he made a good faith effort to report
accurately his tax liability in the application for voluntary disclosure.

(Added to NAC by Tax Comm’n by R079-01, eff. 9-20-2002)

NAC 360.446 Assessment of penalty and interest on tax liability; appeal of assessment. ( NRS
360.090,360.300 )
1. If the commission determines that the taxpayer has made a good faith effort in complying with the
requirements set forth in NAC 360.444, the department shall not assess the penalty and interest set forth
in NRS 360.300 on the entire amount of the tax liability.
2. If the commission does not consider the tax liability of a taxpayer to be voluntarily disclosed
pursuant to NAC 360.444, the department shall assess the penalty and interest set forth in NRS 360.300
on the entire amount of the tax liability.
3. A taxpayer who wishes to dispute the amount of any penalty or interest assessed by the
department pursuant to subsection 1 or 2 must file a written petition with the director within 45 days
after the taxpayer receives a bill from the department for that amount. The petition must set forth any
information that supports the dispute.
4. The commission will review any petition filed with the director pursuant to subsection 3 and
determine the amount of any tax, penalty or interest owed by the taxpayer. The commission will notify
the taxpayer of its decision by registered or certified mail, return receipt requested.
5. The taxpayer must file any additional returns and pay the amount of any tax, penalty or interest
that the commission determines is owed by the taxpayer pursuant to subsection 4 within 60 days after he
receives the notification from the commission pursuant to subsection 4.
(Added to NAC by Tax Comm’n by R079-01, eff. 9-20-2002)

NAC 360.448 Rights retained by department. (NRS 360.090) The department retains the right to:
1. Audit a taxpayer for the period being disclosed or, if the period being disclosed exceeds 8 years,
for the 8 years immediately preceding the date the application was filed pursuant to NAC 360.440; and
2. Assess any tax, penalty and interest that is owed by the taxpayer.
(Added to NAC by Tax Comm’n by R079-01, eff. 9-20-2002)

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