 |
Nevada Administrative Code (Last Updated: January 6, 2015) |
 |
Chapter360 Revenue and Taxation: Generally |
|
|
PRACTICE BEFORE THE NEVADA TAX COMMISSION |
| General Provisions |
| NAC 360.043. Scope; construction; deviation. |
| NAC 360.045. Communications. |
| NAC 360.050. Fees and remittances. |
| NAC 360.055. Hearing calendar; notice of meetings of Commission. |
| NAC 360.056. Testimony must be under oath. |
| NAC 360.057. Certificate of service. |
| NAC 360.058. Transcripts. |
| NAC 360.060. Meetings and hearings: Conduct required; smoking prohibited. |
| Parties; Legal Representation |
| NAC 360.065. Classification of parties. |
| NAC 360.070. Interveners. |
| NAC 360.080. Rights of petitioner and staff at evidentiary hearing. |
| NAC 360.085. Representation of parties; qualifications of attorneys. |
| NAC 360.090. Representation of parties and appearance as expert witness by former employee of Department or Attorney General’s Office limited. |
| Hearings on Petitions for Redetermination |
| NAC 360.095. Notice; location. |
| NAC 360.096. Petition for redetermination in contested case; issues. |
| NAC 360.100. Prehearing conferences. |
| NAC 360.120. Continuances; recesses. |
| NAC 360.125. Failure of party to appear. |
| NAC 360.130. Burden of proof; presentation of evidence. |
| NAC 360.135. Subpoenas. |
| NAC 360.145. Admission of evidence; depositions; affidavits. |
| NAC 360.150. Official notice. |
| NAC 360.155. Briefs. |
| NAC 360.170. Duties of hearing officer after hearing. |
| Appeals |
| NAC 360.172. Notice of appeal: Contents. |
| NAC 360.173. Notice of appeal: Timely filing; extension of time for filing. |
| NAC 360.174. Determination of effect of appeal on local governmental revenue; provision of notice of appeal to certain persons; intervention by certain local governments. |
| NAC 360.175. Appeal of decision of hearing officer. |
| NAC 360.176. Presentation of arguments in appellate hearing. |
| NAC 360.177. Refund or credit following unsuccessful appeal by Department. |
| NAC 360.181. Appeal of taxpayer concerning liability for tax: “Trade secret” interpreted. |
| NAC 360.182. Appeal of taxpayer concerning liability for tax: Request for and conduct of closed hearing. |
| NAC 360.185. Rehearing or reconsideration of decisions of Commission. |
| Other Hearings and Decisions |
| NAC 360.186. Appeal of valuation of centrally assessed property. |
| NAC 360.187. Notice of hearing before order to seal and padlock business. |
| NAC 360.188. Decisions of Commission in contested cases not receiving evidentiary hearing: Form; delivery. |
| Advisory Opinions |
| NAC 360.190. Petitions: Authority; form; contents. |
| NAC 360.195. Jurisdiction. |
| NAC 360.200. Opinions: Issuance; appeals. |