2020 Tax Amnesty Program
For more information visit our FAQs page.
Greetings Nevada Taxpayers:
The 31st Special Session of the Nevada Legislature enacted
Senate Bill 3, which provides for a one-time tax amnesty program for businesses
or individuals doing business in Nevada who may have an existing tax
The amnesty program allows penalty and interest to be waived
provided the outstanding tax debt meets the following criteria:
The tax was due and payable on or before to
6/30/2020, which includes monthly tax returns due on May 31, 2020 or before,
and quarterly tax returns due April 30, 2020 or before.
The delinquent tax amount was paid in full for
the period. If a taxpayer has several
delinquent returns, but is only able to pay one or more periods, the penalty
and interest may be waived for each period providing the tax was paid in full
The delinquent tax is paid during the upcoming
amnesty period. See below for details.
The types of taxes included in the amnesty program are as
follows: Sales & Use Tax, Modified Business Tax, Cigarette Tax, Other Tobacco
Products Tax, Liquor Tax, Bank Branch Excise Tax, Insurance Premium Tax, Tire
Tax, Live Entertainment Tax (non-gaming), Short Term Lessor (Passenger Car),
and Exhibition Facilities Fees, Commerce Tax, Transportation Connection Tax,
Wholesale Marijuana Excise Tax, Retail Marijuana Excise Tax, Property Tax that
are Centrally Assessed, and Net Proceeds of Mineral Tax.
Taxes that are not included in the amnesty program include, Lodging
Tax; Real Property Transfer Tax and Property that is locally Assessed.
The amnesty program does not apply to businesses or
individuals who have:
Entered into a compromise or settlement
agreement with the Department of Taxation or Nevada Tax Commission regarding
the unpaid tax or assessment.
Are currently under audit and have not received
a final deficiency determination prior to the last day of the amnesty period.
A business or individual who pays the delinquent tax during
the amnesty program may be selected for an audit in the same manner as a person
who does not pay delinquent taxes during the amnesty program.
When can you take advantage of tax amnesty? The Department’s
Information Technology Division is in the process of programming its system to
allow taxpayers the ability to pay the tax using Visa, Mastercard, Discover
Card and Debit Cards. The Department is excited
to offer taxpayers this added convenience and will announce the amnesty period
once the process is complete.
Please check back often for updates or ensure your online
account has a valid email address so you can receive updates, as well as, other
important information. If you don’t
currently have an online account, please visit www.nevadatax.nv.gov and sign up
If you have additional questions, please contact the Call
Center at (866) 962-3707 and a representative will be happy to assist you.
For more details see our FAQs page.