NAC361.61072. Hearing before Commission: Basis on record before hearing officer; determination that record is inadequate.

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The hearing held before the Commission pursuant to NAC 361.61068 must be based on the record made before the hearing officer. If the Commission determines the record is inadequate, the Commission may remand the matter to the hearing officer for further proceedings or open the record and hear new evidence.

(Added to NAC by Tax Comm’n by R011-07, eff. 10-31-2007)

                    
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