Nevada Administrative Code (Last Updated: January 6, 2015) |
Chapter360 Revenue and Taxation: Generally |
PRACTICE BEFORE THE NEVADA TAX COMMISSION |
Hearings on Petitions for Redetermination |
NAC360.150. Official notice.
- The hearing officer may take official notice of the following matters:
1. Rules, regulations, official reports, decisions and orders of the Commission and any regulatory agency of the State.
2. Contents of decisions, orders, certificates and permits issued by the Commission.
3. Matters of common knowledge and technical or scientific facts of established character.
4. Official documents, if pertinent, when properly introduced into the record of formal proceedings by reference if proper and definite reference to the document is made by the party offering it and it is published and generally circulated so that all of the parties of interest at the hearing have an opportunity to examine it and present rebuttal evidence.
5. Matters which may be judicially noticed by the courts of the State.
[Tax Comm’n, Practice Rule No. 42, eff. 11-15-77]