Nevada Administrative Code

NAC 353C.300 Continuances and recesses; failure of party to appear. (NRS 353C.110, 353C.190) The State Controller or a designee thereof retains discretion: 1. To grant continuances or recesses, both before and during a hearing; and 2. If a party fails to appear at the time and pl…

NAC 353C.310 Burden of proof; presentation of evidence. (NRS 353C.110, 353C.190) 1. The petitioner has the burden of proof in a hearing. 2. Unless otherwise ordered by the State Controller in a specific case, evidence will be received in the following manner: (a) Brief opening st…

NAC 353C.320 Rules of evidence; depositions; subpoenas. (NRS 353C.110, 353C.190) 1. A hearing will not be conducted according to the technical rules of evidence, but pursuant to the provisions of NRS 233B.123. 2. The State Controller or any party to the hearing may cause the depo…

NAC 353C.330 Official notice. (NRS 353C.110, 353C.190) The State Controller may take official notice of the following matters: 1. Rules, regulations, official reports, decisions and orders of the State Controller and any regulatory agency of this State. 2. Matters of common knowl…

NAC 353C.340 Action by State Controller after hearing. (NRS 353C.110, 353C.190, 353C.224) 1. After the conclusion of the evidentiary portion of a hearing, the State Controller will, within 30 days, prepare findings of fact, conclusions of law and a final decision on the issues pr…

NAC 353C.400 Fee for check or draft returned to agency for lack of payment: Imposition; waiver. (NRS 353C.110, 353C.115) 1. Except as otherwise provided in subsection 2, an agency shall charge a person a fee of $25 for each check or draft returned to the agency because the person…

NAC 353C.450 Factual determinations required before refusal. (NRS 353C.110, 353C.128) 1. Before an agency may refuse to conduct a transaction with, or the State Controller refuses to draw a warrant in favor of, a person, pursuant to NRS 353C.128, the agency must or the State Cont…

NAC 353C.460 Written notice to debtor of refusal required; petition for relief; no additional right conferred on debtor to administratively contest debt. (NRS 353C.110, 353C.128) 1. If, pursuant to NRS 353C.128, an agency refuses to conduct a transaction with, or the State Contro…

NAC 353C.500 Interest on debt. (NRS 353C.110, 353C.130) 1. An agreement with a debtor, pursuant to NRS 353C.130, for the payment of a debt on an installment basis may include a provision that requires the debtor to pay interest on the debt. 2. The rate of interest included in suc…

NAC 353C.550 Format of assignment; submission of information and documentation concerning debt. (NRS 353C.110, 353C.195) 1. An agency that assigns a debt to the State Controller for collection pursuant to NRS 353C.195 shall make the assignment electronically or in writing using t…

NAC 353C.560 Debt reduced to judgment or secured by lien not assignable within 90 days after expiration. (NRS 353C.110, 353C.195) An agency that has obtained a judgment against a debtor or a lien upon the real and personal property of a debtor shall not assign the debt to the Sta…

NAC 353C.570 Waiver of requirements of NRS 353C.195. (NRS 353C.110, 353C.195) 1. An agency that wishes to obtain a waiver of a requirement of NRS 353C.195 may submit a request for such a waiver to the State Controller. 2. A request submitted pursuant to subsection 1 must: (a) Be …

NAC 353C.600 Definitions. (NRS 353C.110, 353C.1965) As used in NAC 353C.600 to 353C.725, inclusive, unless the context otherwise requires, the words and terms defined in NAC 353C.603, 353C.605 and 353C.607 have the meanings ascribed to them in those sections. (Added to NAC by St.…

NAC 353C.603 “Hearing” defined. (NRS 353C.110, 353C.1965) “Hearing” means a hearing requested by a licensee pursuant to subsection 4 of NRS 353C.1965. (Added to NAC by St. Controller by R060-14, eff. 12-22-2014)

NAC 353C.605 “Petitioner” defined. (NRS 353C.110, 353C.1965) “Petitioner” means a licensee who requests a hearing. (Added to NAC by St. Controller by R060-14, eff. 12-22-2014)

NAC 353C.607 “Respondent” defined. (NRS 353C.110, 353C.1965) “Respondent” means the agency: 1. To which a debt is owed or allegedly owed by a petitioner; and 2. That has assigned the debt to the State Controller for collection pursuant to NRS 353C.195. (Added to NAC by St. Contro…

NAC 353C.610 Designation by State Controller of certain persons to carry out certain duties. (NRS 353C.110, 353C.1965) The State Controller may designate any person within the Office of the State Controller to carry out some or all of the duties authorized or required of the Stat…

NAC 353C.615 Duties of licensing agency: Provide certain information electronically; provide electronic mail address. (NRS 353C.110, 353C.1965) A licensing agency that provides information to the State Controller pursuant to subsection 2 of NRS 353C.1965 shall: 1. Provide the inf…

NAC 353C.620 Notices and correspondence concerning debt: Manner of sending by State Controller. (NRS 353C.110, 353C.1965) The State Controller will send any notice required by NRS 353C.1965 or NAC 353C.600 to 353C.725, inclusive, and any other correspondence concerning a debt ass…

NAC 353C.625 Failure of licensee to satisfy, enter into agreement to pay or request hearing to contest validity of debt: Consequences. (NRS 353C.110, 353C.1965) If a licensee who is sent a notice pursuant to subsection 4 of NRS 353C.1965 fails, within 30 days after the date on wh…

NAC 353C.630 Right of licensee to satisfy or enter into agreement for payment of debt at any time; consequences. (NRS 353C.110, 353C.1965) A licensee whose debt to an agency has been assigned to the State Controller for collection pursuant to NRS 353C.195 may, at any time, satisf…

NAC 353C.635 Scope and construction of provisions; deviations from provisions. (NRS 353C.110, 353C.1965) 1. Except as otherwise provided in subsection 2, the provisions of NAC 353C.600 to 353C.725, inclusive: (a) Govern the practice and procedure in a hearing; and (b) Will be lib…

NAC 353C.640 No additional right conferred on licensee to administratively contest debt. (NRS 353C.110, 353C.1965) The provisions of NRS 353C.1965 and NAC 353C.600 to 353C.725, inclusive, do not confer on a licensee any right to administratively contest the existence or amount of…

NAC 353C.645 Request for hearing. (NRS 353C.110, 353C.1965) A request for a hearing must be in writing and addressed to the State Controller. (Added to NAC by St. Controller by R060-14, eff. 12-22-2014)

NAC 353C.650 Prehearing conference. (NRS 353C.110, 353C.1965) 1. The State Controller may, before scheduling a hearing, direct the petitioner and respondent to participate in a prehearing conference. 2. The State Controller will set the place, date and hour of the prehearing conf…

NAC 353C.655 Required elements for determination of validity of debt: Existence; amount; balance due. (NRS 353C.110, 353C.1965) For the purposes of NRS 353C.1965 and NAC 353C.600 to 353C.725, inclusive, the determination of the validity of a debt requires the State Controller to …

NAC 353C.660 Scope of hearing: Limited to determination of validity of debt; further limitations. (NRS 353C.110, 353C.1965) 1. The scope of a hearing is limited to a determination of the validity of the debt and excludes consideration of any other dispute between the parties. The…

NAC 353C.665 Notice and location of hearing. (NRS 353C.110, 353C.1965) 1. Except as otherwise provided in subsection 3, the State Controller will serve the parties with notice of the place, date and hour of a hearing at least 15 days before the date set for the hearing. 2. A hear…

NAC 353C.670 Prehearing statements. (NRS 353C.110, 353C.1965) The petitioner and respondent shall each submit a prehearing statement to the State Controller and the other party at least 5 days before the date of the hearing. The prehearing statement must include a statement of th…

NAC 353C.675 Submission and receipt of pleadings. (NRS 353C.110, 353C.1965) All pleadings submitted in connection with a hearing must be addressed to the State Controller. A pleading shall be deemed to be received by the State Controller when a true copy of the pleading, properly…

NAC 353C.680 Testimony: Oath or affirmation required. (NRS 353C.110, 353C.1965) Oral evidence will be taken only upon oath or affirmation administered by the State Controller. Before testifying, a person must swear or affirm that the testimony he or she is about to give will be t…

NAC 353C.685 Recording or transcript of hearing. (NRS 239.052, 353C.110, 353C.1965) The State Controller will cause a recording or transcript to be made of the hearing. A party may obtain a copy of the recording or transcript from the State Controller by submitting a written requ…

NAC 353C.690 Ethical and courteous conduct required. (NRS 353C.110, 353C.1965) A person appearing in a hearing or prehearing conference shall conform to the recognized standards of ethical and courteous conduct. (Added to NAC by St. Controller by R060-14, eff. 12-22-2014)

NAC 353C.695 Rights of petitioner and respondent. (NRS 353C.110, 353C.1965) At a hearing, the petitioner and respondent may: 1. Call and examine witnesses. 2. Introduce relevant exhibits and evidence identified in their respective prehearing statements submitted pursuant to NAC 3…

NAC 353C.700 Appearance of parties; representation by attorney not member of State Bar. (NRS 353C.110, 353C.1965) 1. A petitioner or respondent may appear at a hearing or prehearing conference: (a) In person; (b) By an attorney, accountant or other authorized representative; or (…

NAC 353C.705 Continuances and recesses; failure of party to appear. (NRS 353C.110, 353C.1965) The State Controller may: 1. Grant continuances or recesses, both before and during a hearing; and 2. If a party fails to appear at the time and place set for a hearing, dismiss the proc…

NAC 353C.710 Burden of proof; presentation of evidence. (NRS 353C.110, 353C.1965) 1. The petitioner has the burden of proof in a hearing. 2. Unless otherwise ordered by the State Controller in a specific case, evidence will be received in the following order: (a) Brief opening st…

NAC 353C.715 Rules of evidence. (NRS 353C.110, 353C.1965) A hearing will not be conducted according to the technical rules of evidence, but pursuant to the provisions of NRS 233B.123. (Added to NAC by St. Controller by R060-14, eff. 12-22-2014)

NAC 353C.720 Official notice. (NRS 353C.110, 353C.1965) The State Controller may take official notice of the following matters: 1. Rules, regulations, official reports, decisions and orders of the State Controller and any regulatory agency of this State. 2. Matters of common know…

NAC 353C.725 Action by State Controller after hearing. (NRS 353C.110, 353C.1965) 1. The State Controller will, within 30 days after the conclusion of a hearing, prepare and serve on the parties written findings of fact, conclusions of law and a final decision on the issues presen…

NAC 354.001 Definitions. (NRS 354.107) As used in this chapter, unless the context otherwise requires, the words and terms defined in: 1. NAC 354.002, 354.003 and 354.005 have the meanings ascribed to them in those sections; and 2. The Local Government Budget and Finance Act, NRS…

NAC 354.002 “Committee” defined. (NRS 354.107) “Committee” means the Committee on Local Government Finance created pursuant to NRS 354.105. (Added to NAC by Com. on Local Gov’t Finance by R201-01, eff. 4-5-2002)

NAC 354.003 “Department” defined. (NRS 354.107) “Department” means the Department of Taxation. (Added to NAC by Com. on Local Gov’t Finance by R201-01, eff. 4-5-2002)

NAC 354.005 “Local government” defined. (NRS 354.107) “Local government” means any local government subject to the provisions of the Local Government Budget and Finance Act, NRS 354.470 to 354.626, inclusive. (Added to NAC by Com. on Local Gov’t Finance by R201-01, eff. 4-5-2002)…

NAC 354.010 Eligible districts; authorized exemptions; petition for exemption. (NRS 354.107, 354.475, 354.594) 1. Any special district with annual total expenditures of less than $300,000 during a current fiscal year and annual total expenditures of less than $300,000 budgeted fo…

NAC 354.020 Action on petition of district. (NRS 354.107, 354.475, 354.594) 1. The Department has final authority to grant all or part of the petition of each special district. The Executive Director may act on behalf of the Department in granting or denying the petition of any s…

NAC 354.030 Petition to reconsider audit exemption. (NRS 354.107, 354.475, 354.594) 1. A board of county commissioners may petition the Department to reconsider an audit exemption on any exempt district. 2. The granting of an exemption does not preclude the Department from orderi…