“Good cause” defined.

As used in this chapter, unless the context otherwise requires, “good cause” means a circumstance that is beyond the control of a taxpayer and occurs despite the exercise of ordinary care and without willful neglect. The term includes, without limitation: 1. A fire, earthquake, flood or other act of God; 2. Theft that is documented by a law enforcement agency; or 3. The death or serious illness of the taxpayer, a great-grandparent, grandparent, parent, brother, sister, daughter, son, spouse, grandchild or great-grandchild of the taxpayer or his or her agent whose job or duty it is to collect, account for or pay to the Department a tax or fee imposed by chapter 365 , 366 or 373 of NRS or NRS 590.120 or 590.840 .