NAC360.065. Classification of parties.

     1. “Appellant” means any party appealing to the Commission from a decision of the hearing officer.

     2. “Intervener” means a person or local government other than the original party to the proceeding who is directly and substantially affected by the proceeding and who is allowed pursuant to NAC 360.070 to appear and present testimony or otherwise participate at the hearing.

     3. “Petitioner” means any person who requests or seeks a redetermination, refund or adjustment of any tax, tax liability or the amount of any tax paid by the person, an assessment for tax purposes or determination of value for any purpose, or who petitions the Department or Commission for an advisory opinion or to adopt, amend or repeal a regulation.

     4. “Respondent” means any person who is required to respond to an appeal of an administrative decision of the Commission.

     [Tax Comm’n, Practice Rule Nos. 6, 12, 13 & 14, eff. 11-15-77]—(NAC A 1-12-96; R175-08, 10-15-2010)