NAC360.056. Testimony must be under oath.  


Latest version.
  • Oral evidence will be taken only upon oath or affirmation administered by the hearing officer, Director or a Commissioner. Before taking the witness stand, each person must swear, or affirm, that the testimony he or she is about to give will be the truth, the whole truth and nothing but the truth.

     [Tax Comm’n, Practice Rule No. 30, eff. 11-15-77]—(Substituted in revision for NAC 360.140)