NAC360.736. Report following submission of plan for corrective action: Duties of auditee and Department; review by Commission.

     1. Each auditee who submits a plan pursuant to NAC 360.734 shall, within 6 months after the submission of the plan, submit to the Department a report specifying the extent to which the recommendations of the Department have been carried out, the extent to which the recommendations have not been carried out and the reasons for any failure to carry out the recommendations.

     2. The Department shall:

     (a) Notify the Commission, the Board and the pertinent board of county commissioners of any failure to submit a report pursuant to subsection 1.

     (b) Provide a copy of each report received pursuant to subsection 1 to the Commission, the Board and the pertinent board of county commissioners.

     3. The Commission may review the reports submitted pursuant to subsection 1 and conduct hearings to examine any justification for a failure to carry out the recommendations of the Department.

     (Added to NAC by Tax Comm’n by R039-10, eff. 8-13-2010)