NAC375.210. Claim for refund: Right to hearing; required documentation; contested cases.

     1. The provisions of NAC 375.180, 375.190 and 375.200 do not afford a person claiming a refund a right to a hearing conducted by a hearing officer appointed by a county pursuant to NRS 375.320.

     2. A claim for a refund must be accompanied by:

     (a) A statement setting forth the amount of the claim;

     (b) A statement setting forth all grounds upon which the claim is based;

     (c) All evidence the claimant relied upon in determining the claim, including affidavits of any witnesses; and

     (d) Any other information and documentation requested by the county recorder.

     3. If a person files a claim for a refund in a contested case, all contested cases involved in the case shall be deemed to have been raised in the claim.

     (Added to NAC by Tax Comm’n by R181-01, eff. 5-13-2002)