NAC360.085. Representation of parties; qualifications of attorneys.

Appearances and representation of parties must be made as follows:

     1. A party may appear in person, as provided in subsection 2, or may be represented by an attorney, an accountant or an authorized representative.

     2. A party, if other than a natural person, may appear:

     (a) If a partnership, by a partner.

     (b) If a corporation, by an officer or other authorized representative or regular employee.

     (c) If a municipal corporation, by an authorized officer, agent or employee.

     (d) If an unincorporated association, by an authorized representative, officer or employee.

     3. If a party chooses to be represented by an attorney, the attorney must be one who is admitted to practice and in good standing before the highest court of any state of the United States. If the attorney is not admitted to practice and in good standing before the Supreme Court of Nevada, an attorney so admitted and in good standing must be associated with the attorney appearing before the Commission or Department.

     [Tax Comm’n, Practice Rule No. 32, eff. 11-15-77]—(NAC A 1-12-96)