NAC361.749. Petitions: Authority; form and contents.

     1. Any person may petition for an advisory opinion concerning matters within the jurisdiction of the Department or State Board.

     2. All petitions must be in writing, be addressed to the Secretary and set forth at least the following:

     (a) A statement that an advisory opinion is requested;

     (b) A succinct statement of all the facts and circumstances necessary to dispose of the petition;

     (c) A clear, simple statement of the issue or question to be resolved;

     (d) A statement of all statutes, rules, agency decisions or other authorities which the petitioner believes may be relevant in disposing of the petition; and

     (e) A statement with supporting arguments and authorities of the petitioner’s opinion of a proper disposition of the petition.

     [St. Bd. of Equalization, Practice Rule 48, eff. 10-14-77]—(NAC A by R029-05, 6-28-2006)