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 Nevada Administrative Code (Last Updated: January 6, 2015)
 Chapter360 Revenue and Taxation: Generally
  PRACTICE BEFORE THE NEVADA TAX COMMISSION
  General Provisions

NAC360.043. Scope; construction; deviation.  

Latest version.

  •      1. The provisions of NAC 360.043 to 360.200, inclusive:

         (a) Govern the practice and procedure in contested cases before the Commission and Department.

         (b) Govern all practice and procedure before the Commission or Department under titles 31 and 32 of NRS.

         (c) Will be liberally construed to secure the just, speedy and economical determination of all issues presented to the Commission or Department.

         2. In special cases, where good cause appears, not contrary to statute, deviation from these rules, if stipulated to by all parties of record, will be permitted.

     [Tax Comm’n, Practice Rule No. 1, eff. 11-15-77; A 12-20-79; No. 2, part No. 3 & No. 5, eff. 11-15-77]—(NAC A by R112-07, 12-4-2007; R140-07, 1-30-2008; R175-08, 10-15-2010)