NAC360.125. Failure of party to appear.  


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  • At the time and place set for the hearing, if a party fails to appear, the hearing officer may, in his or her discretion, dismiss the proceeding with or without prejudice or may recess the hearing for a period of time to be set by the hearing officer to enable the party to attend.

     [Tax Comm’n, Practice Rule No. 37, eff. 11-15-77]