The provisions of NAC 360.450 to 360.464, inclusive, do not:
1. Apply to a bankruptcy plan that has been confirmed pursuant to the provisions of 11 U.S.C. §§ 1121 to 1146, inclusive; or2. Limit the ability of a taxpayer to make installment payments pursuant to NRS NRS 361.483.
Nev. Admin. Code § 360.464
Added to NAC by Tax Comm'n by R046-01, eff. 11-1-2001