{"data":{"id":"us-nv/nrs-360a.130","jurisdiction":"us-nv","citation":"NRS 360A.130","heading":"Penalty for deficiency resulting from fraud or intentional evasion of payment of tax or fee or of regulations.","body":"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.","path":["TITLE 32 — REVENUE AND TAXATION","CHAPTER 360A - ADMINISTRATION OF CERTAIN TAXES AND FEES ON FUELS","DETERMINATION OF DEFICIENT PAYMENT"],"source_url":"https://www.leg.state.nv.us/NRS/NRS-360A.html#NRS360ASec130","current_through":"2025 session (NRS as revised 2026-08-25)","vintage":"","retrieved_at":"2026-09-03T05:51:37Z","sha256":"80b97f031b06f526cdeaa943db6ad04212a25eab921c8db1be13f83a57aa6d57","source_id":"us-nv","stale":true,"prev":"us-nv/nrs-360a.120","next":"us-nv/nrs-360a.140"},"notice":"GroundRules: Original legal text. Not legal advice."}