NAC360.130. Burden of proof; presentation of evidence.

     1. Any person seeking a redetermination or adjustment of any tax, tax liability or the amount of any tax paid, or of an assessment for tax purposes has the burden of proof in any evidentiary hearing ordered or noticed for that purpose.

     2. Evidence may be received in any manner ordered by the hearing officer, but will ordinarily be received from the parties in the following order:

     (a) Brief orientation by the staff;

     (b) The petitioner;

     (c) The staff;

     (d) Interveners; and

     (e) Rebuttal by the petitioner.

     [Tax Comm’n, Practice Rule No. 39, eff. 11-15-77]—(NAC A 1-12-96)