NAC360.200. Opinions: Issuance; appeals.


Latest version.
  •      1. Advisory opinions must:

         (a) Be written;

         (b) Include a statement of facts, question, analysis and opinion;

         (c) Be issued by the Director within 45 days after the filing of the petition unless the Director in writing orders an extension of time up to a maximum of 60 days after filing; and

         (d) Be delivered to the petitioner in person or by certified mail.

         2. Advisory opinions of the Director are appealable to the Commission in the same manner as any other appealable decision.

     [Tax Comm’n, Practice Rule part No. 54 & part No. 55, eff. 11-15-77]