Nevada Revised Statutes Title 32. Revenue and Taxation § 360.294. Waiver of taxes, penalties and interest owed by taxpayers who rely on certain advice, opinions or audits

1. Except as otherwise provided in subsection 2, upon proof that a taxpayer has relied to his or her detriment on written advice provided to the taxpayer by an officer, agent or employee of the Department or on an opinion of the Attorney General:

2. Upon proof that a taxpayer has in good faith collected or remitted taxes imposed pursuant to the provisions of this title that are administered by the Department, in reliance upon written advice provided by an officer, agent or employee of the Department, an opinion of the Attorney General or the Nevada Tax Commission, or the written results of an audit of his or her records conducted by the Department, the taxpayer may not be required to pay delinquent taxes, penalties or interest if the Department determines after the completion of a subsequent audit that the taxes he or she collected or remitted were deficient.