CHAPTER 706 - MOTOR CARRIERS

NAC 706.786 Account for accrued taxes and licenses. (NRS 706.8818, 706.8829) 1. The account for accrued taxes and licenses must be credited with the amount of taxes accrued during the accounting period, except for payroll taxes and federal income taxes. See subsection 1 of NAC 70…

NAC 706.789 Account for accrued interest. (NRS 706.8818, 706.8829) The account for accrued interest includes the amount of interest accrued but not due on all liabilities of the company except interest added to the principal of the debt on which incurred, for example, contracts p…

NAC 706.792 Account for other current liabilities. (NRS 706.8818, 706.8829) The account for other current liabilities includes the balances in all open accounts representing current liabilities not specifically provided for in the accounts described in NAC 706.774 to 706.789, inc…

NAC 706.795 Account for fees payable. (NRS 706.8818, 706.8829) Fees collected for the Taxicab Authority through passenger fares must be credited to the account for fees payable rather than the account for taxicab fares described in subsection 1 of NAC 706.813. Trip fee payments t…

NAC 706.798 Accounts for deferred credits, dividends payable and mortgage payable. (NRS 706.8818, 706.8829) 1. The account for deferred credits includes advance billings and receipts and other deferred credit items, not provided for elsewhere, including amounts which cannot be en…

NAC 706.801 Account for accrued federal income taxes. (NRS 706.8818, 706.8829) 1. The account for accrued federal income taxes includes the amount of federal income taxes accrued during the accounting period. Concurrent charges for tax accruals must be made to the account for fed…

NAC 706.804 Accounts for long-term liabilities. (NRS 706.8818, 706.8829) 1. The account for total long-term notes payable includes the face value of all notes which, by the terms of its creation, matures more than 1 year after the date of issue or assumption. This account also in…

NAC 706.807 Incorporated companies: Net worth. (NRS 706.8818, 706.8829) Incorporated companies must keep the following accounts as a record of their net worth: 1. An account for common stock. 2. Accounts for preferred stock must include the par value or the stated value of stock …

NAC 706.810 Unincorporated companies: Net worth. (NRS 706.8818, 706.8829) 1. To provide flexibility to the required entries recorded in the capital and drawing accounts, which flexibility is required because these accounts encompass the varied terms and provisions of partnership …

NAC 706.813 Accounts for operating revenue. (NRS 706.8818, 706.8829) 1. The account for taxicab fares includes all revenues derived from the transportation of passengers, their luggage and packages except for fees prescribed by the Authority. When the Authority’s fees are collect…

NAC 706.816 Accounts for operating expense. (NRS 706.8818, 706.8829) 1. The account for drivers’ supervision salaries includes the salaries paid to persons employed in supervising taxicab drivers. If only a portion of an employee’s time is spent supervising, the appropriate perce…

NAC 706.819 Accounts for dispatch expense. (NRS 706.8818, 706.8829) 1. The account for dispatchers’ wages includes all wages incurred resulting from providing dispatching service. 2. The account for dispatchers’ vacation pay includes all vacation pay paid to dispatchers. 3. The a…

NAC 706.822 Accounts for shop and garage expense. (NRS 706.8818, 706.8829) The following accounts must be used by each company maintaining a shop or facilities for the repair and maintenance of company taxicabs: 1. The account for supervisors’ salaries (shop and garage) includes …

NAC 706.825 Accounts for general and administrative expense: Salaries; vacation pay; payroll taxes; benefits. (NRS 706.8818, 706.8829) 1. The account for management salaries includes all compensation, salaries, bonuses and other considerations, paid or payable to officers, manage…

NAC 706.828 Accounts for general and administrative expense: General taxes. (NRS 706.8818, 706.8829) 1. The account for general taxes includes the costs of all taxes, permits or licenses, incurred on or for property owned by the company, devoted to the company’s taxicab operation…

NAC 706.831 Accounts for general and administrative expense: Amortization; depreciation; insurance; bad debts. (NRS 706.8818, 706.8829) 1. The account for amortization of leasehold improvements includes the amount of amortization applicable to all assets included in the account f…

NAC 706.834 Accounts for general and administrative expense: Rentals; repairs and maintenance. (NRS 706.8818, 706.8829) 1. The account for rent includes: (a) All costs incurred by the company in the rental or leasing of buildings, offices and other property devoted to the company…

NAC 706.837 Accounts for general and administrative expense: Advertising; contract services. (NRS 706.8818, 706.8829) 1. The advertising account includes the cost of labor, materials used and expenses incurred in any advertising not included in the account for advertising and pro…

NAC 706.840 Accounts for general and administrative expense: Regulatory expenses. (NRS 706.8818, 706.8829) 1. The account for regulatory expenses includes all expenses, except pay of regular employees engaged in such work, properly included in company operating expenses, incurred…

NAC 706.843 Accounts for general and administrative expense: Transferred internal costs. (NRS 706.8818, 706.8829) The account for transferred internal costs includes the internal costs transferred from the various other functional divisions to general and administrative expenses.…

NAC 706.846 Accounts for general and administrative expense: Office, telephone, travel, utility and miscellaneous expenses. (NRS 706.8818, 706.8829) 1. The account for office expenses must include all costs for office supplies and miscellaneous office expenses incurred in connect…

NAC 706.849 Accounts for other nonoperating income. (NRS 706.8818, 706.8829) 1. The account for interest earned includes any money earned from savings accounts, interest-bearing loans or notes receivable. 2. The account for discounts earned includes any discounts earned as a resu…

NAC 706.852 Accounts for other nonoperating expenses. (NRS 706.8818, 706.8829) 1. The account for interest expense includes all expenses for interest paid or accrued on loans or notes payable, whether short or long term. 2. The account for loss on sale of assets, except automotiv…

NAC 706.855 Income statement accounts. (NRS 706.8818, 706.8829) 1. The account for net income before federal taxes is an income statement account reflecting the difference between the total of all income accounts and the total of all expenses, before arriving at a figure for the …

NAC 706.857 Definitions. (NRS 427A.070) As used in NAC 706.857 to 706.870, inclusive, unless the context otherwise requires, the words and terms defined in NAC 706.8572 to 706.8578, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by Aging & Disabili…

NAC 706.8572 “Applicant” defined. (NRS 427A.070) “Applicant” means a person who applies to participate in the program. (Added to NAC by Aging & Disability Services Div. by R017-12, eff. 9-14-2012)

NAC 706.8574 “Division” defined. (NRS 427A.070) “Division” means the Aging and Disability Services Division of the Department of Health and Human Services. (Added to NAC by Aging & Disability Services Div. by R017-12, eff. 9-14-2012)

NAC 706.8576 “Participant” defined. (NRS 427A.070) “Participant” means a person whose application to participate in the program has been approved by the Division pursuant to NAC 706.861. (Added to NAC by Aging & Disability Services Div. by R017-12, eff. 9-14-2012)

NAC 706.8578 “Program” defined. (NRS 427A.070) “Program” means the program to subsidize transportation for elderly persons and persons with permanent disabilities created pursuant to NAC 706.858. (Added to NAC by Aging & Disability Services Div. by R017-12, eff. 9-14-2012)

NAC 706.858 Creation of program; use of money received from balance of Taxicab Authority Fund. (NRS 427A.070) A program to subsidize transportation for elderly persons and persons with permanent disabilities is hereby created. The money received by the Division pursuant to subsec…

NAC 706.861 Application to participate in program; eligibility. (NRS 427A.070) 1. A resident of this State who desires to participate in the program must submit an application to the Division on a form prescribed by the Division. To the extent that money is available for that pur…

NAC 706.864 Coupons and other methods of currency exchange. (NRS 427A.070) 1. The Division will make available for purchase by participants coupons or other methods of currency exchange, including, without limitation, cards for electronic benefits transfer. 2. The Division will c…

NAC 706.870 Misuse of coupons or other method of currency exchange. (NRS 427A.070) 1. Any participant who: (a) Obtains coupons or other methods of currency exchange made available by the Division by means of a false statement; or (b) Transfers or sells coupons or other methods of…

NAC 706.876 Scope and construction; deviation from rules. (NRS 233B.050, 706.8818) 1. NAC 706.876 to 706.990, inclusive: (a) Govern all practice and procedure before the Taxicab Authority and the Administrator unless otherwise directed by the Authority or Administrator. (b) Must …

NAC 706.879 Office open during regular business hours; meetings; communications. (NRS 233B.050, 706.8818, 706.88181) 1. The office of the Administrator will be open during regular business hours. 2. Regular sessions of the Authority are held in its principal office or such other …

NAC 706.882 Computation of time. (NRS 233B.050, 706.8818) The time within which any act must be done, as provided in NAC 706.876 to 706.975, inclusive, must be computed by excluding the first day and including the last. [Taxicab Auth., Practice Rule 13, eff. 7-1-70] Parties

NAC 706.885 Classification of parties. (NRS 233B.050, 706.8818) 1. Parties to proceedings before the Authority must be entitled applicant, complainant, respondent, intervener or interested party according to the nature of the proceedings and the relationship of the parties theret…

NAC 706.888 Appearances. (NRS 233B.050, 706.8818) 1. At any hearing, all parties named in NAC 706.885, except interested parties, are entitled to enter an appearance, to introduce evidence, examine and cross-examine witnesses, make arguments, and generally participate in the cond…

NAC 706.891 Withdrawal of attorney. (NRS 233B.050, 706.8818) Any attorney of record wishing to withdraw from a proceeding shall, in writing, immediately notify the Authority, or the presiding officer and the party whom he or she represented. [Taxicab Auth., Practice Rule 4 § 4.5,…

NAC 706.894 Intervention. (NRS 233B.050, 706.8818) 1. Persons, other than the original parties to the proceeding, who are directly and substantially affected by the proceeding, shall serve notice on the Authority or Administrator, of their intention to intervene by submitting a c…

NAC 706.897 Conduct required. (NRS 233B.050, 706.8818) A person appearing in a proceeding shall conform to the recognized standards of ethical and courteous conduct. All parties to hearings, their counsel and spectators will conduct themselves in a respectful manner. [Taxicab Aut…

NAC 706.900 Pleadings generally. (NRS 233B.050, 706.8818) 1. Pleadings must be typewritten, mimeographed or printed, properly identify the proceeding by title, and set forth a clear and concise statement of the matters relied upon as a basis for the pleading, together with an app…

NAC 706.903 Applications generally. (NRS 233B.050, 706.8818) All pleadings requesting a right or authority from the Authority must be styled “applications.” They must contain the full name and address of the applicant, and describe fully the facts upon which the application is ba…

NAC 706.906 Applications for certificates. (NRS 233B.050, 706.8818) 1. Applicants for a certificate shall, in addition to complying with the provisions of NAC 706.876 to 706.975, inclusive, applicable to all pleadings, submit the following data, either in the application or as ex…

NAC 706.909 Applications for change of rates or rules. (NRS 233B.050, 706.8818) Applications by any taxicab company to increase any rate, fare or charge or rule or regulation resulting in any increase must, in addition to complying with the provisions of NAC 706.876 to 706.975, i…

NAC 706.912 Miscellaneous applications for relief. (NRS 233B.050, 706.8818) When the subject matter of any desired relief is not specifically covered by NAC 706.876 to 706.975, inclusive, an application seeking such relief and stating the reason for it may be filed, and will be h…

NAC 706.921 Filing and service. (NRS 233B.050, 706.8818) 1. An original and nine legible copies of all pleadings must be filed with the Authority. Copies must be served on all applicants, complainants, respondents and interveners. The Authority may direct that a copy of any plead…