Nevada Administrative Code

NAC 360.155 Briefs. (NRS 360.090, 360.370) 1. In any hearing, the hearing officer may order briefs filed within such time as he or she allows. 2. Briefs must be filed with the hearing officer and be accompanied by an acknowledgment of or an affidavit showing service on all other …

NAC 360.170 Duties of hearing officer after hearing. (NRS 360.090, 360.370) 1. After the hearing of a contested case, the hearing officer shall prepare findings of fact, conclusions of law and his or her final decision on the issues presented in the hearing. 2. The hearing office…

NAC 360.172 Notice of appeal: Contents. (NRS 360.090, 360.245) A notice of appeal filed pursuant to paragraph (b) of subsection 1 of NRS 360.245 must: 1. Identify the decision being appealed, the date on which the decision was rendered and the basis for the appeal; and 2. Include…

NAC 360.173 Notice of appeal: Timely filing; extension of time for filing. (NRS 360.090, 360.245) 1. Except as otherwise provided in this section or required to carry out a specific statute, regulation or court order, the Commission will not consider any notice of appeal filed mo…

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. (NRS 360.090, 360.245) 1. As soon as practicable after a taxpayer or the authorized representative of a taxpay…

NAC 360.175 Appeal of decision of hearing officer. (NRS 360.090, 360.245) 1. The staff, petitioner or a designated representative may, within 30 days after service of the copy of the findings of fact, conclusions of law and decision of the hearing officer, file a notice of appeal…

NAC 360.176 Presentation of arguments in appellate hearing. (NRS 360.090) In an appellate hearing before the Commission on a contested case, the order in which argument will ordinarily be received from the parties is: 1. The staff will provide a brief orientation; 2. The appellan…

NAC 360.177 Refund or credit following unsuccessful appeal by Department. (NRS 360.090, 360.2935, 360.395) If a person prevails after any final appeal by the Department to the Commission or a court, the Department will issue a refund or credit. (Added to NAC by Tax Comm’n, eff. 1…

NAC 360.181 Appeal of taxpayer concerning liability for tax: “Trade secret” interpreted. (NRS 360.090, 360.247) For the purposes of NRS 360.247 and NAC 360.182, the Commission interprets the term “trade secret” to have the meaning ascribed to it in NRS 600A.030. (Added to NAC by …

NAC 360.182 Appeal of taxpayer concerning liability for tax: Request for and conduct of closed hearing. (NRS 360.090, 360.247) 1. A taxpayer may request a closed hearing by submitting the request in writing to the Commission: (a) Not later than 14 calendar days before the date of…

NAC 360.185 Rehearing or reconsideration of decisions of Commission. (NRS 360.090) 1. The Commission may issue an order granting a rehearing or reconsideration of all or part of any matter on its own motion or on a petition by an aggrieved party. A motion or petition for rehearin…

NAC 360.186 Appeal of valuation of centrally assessed property. (NRS 360.090, 361.315) Any person, corporation, partnership or association whose property valuation is required to be determined by the Commission pursuant to NRS 361.315, 361.320 or 361.325 may appear before the Com…

NAC 360.187 Notice of hearing before order to seal and padlock business. (NRS 360.090, 360.490) Any person who engages in business without having the appropriate permit or license required by title 32 of NRS or chapter 585 of NRS will be given 10 days’ notice in writing which spe…

NAC 360.188 Decisions of Commission in contested cases not receiving evidentiary hearing: Form; delivery. (NRS 360.090) 1. All final decisions in contested cases issued by or on behalf of the Commission upon which the petitioner has not received an evidentiary hearing before a he…

NAC 360.190 Petitions: Authority; form; contents. (NRS 360.090) 1. Any person may petition for an advisory opinion concerning matters within the jurisdiction of the Department or Commission. 2. The Board may petition for an advisory opinion concerning compliance with any of the p…

NAC 360.195 Jurisdiction. (NRS 360.090) Since the Commission’s jurisdiction does not extend to equalization matters, the Director may respond to any request for an advisory opinion as being directed to the Board. [Tax Comm’n, Practice Rule part No. 54, eff. 11-15-77]

NAC 360.200 Opinions: Issuance; appeals. (NRS 360.090) 1. Advisory opinions must: (a) Be written; (b) Include a statement of facts, question, analysis and opinion; (c) Be issued by the Director within 45 days after the filing of the petition unless the Director in writing orders …

NAC 360.300 Definitions. (NRS 360.090, 360.283) As used in NAC 360.300 to 360.390, inclusive, unless the context otherwise requires, the words and terms defined in NAC 360.305 to 360.355, inclusive, have the meanings ascribed to them in those sections. (Added to NAC by Dep’t of T…

NAC 360.305 “Average household size” defined. (NRS 360.283) “Average household size” means the average number of persons in households located in a specified area, calculated by dividing the number of persons living in housing units within the area by the number of occupied housi…

NAC 360.311 “Census” defined. (NRS 360.283) “Census” means a survey in which information is collected from 100 percent of the sample population. (Added to NAC by Dep’t of Taxation, eff. 9-1-89)

NAC 360.315 “City-county ratio” defined. (NRS 360.283) “City-county ratio” means the fraction or percentage of the total population of a county which is located within a certain city within the county. (Added to NAC by Dep’t of Taxation, eff. 9-1-89)

NAC 360.317 “Decennial census ratio” defined. (NRS 360.090, 360.283) “Decennial census ratio” means the fraction or percentage of the total population of a county that is located within a certain incorporated city or unincorporated town within the county which is based on the mos…

NAC 360.320 “Group quarters” defined. (NRS 360.283) “Group quarters” means any living quarters which are not classified as a housing unit. The term includes institutional group quarters such as mental hospitals, homes for the aged and correctional institutions, and noninstitution…

NAC 360.325 “Household” defined. (NRS 360.283) “Household” means the person or persons occupying a housing unit. (Added to NAC by Dep’t of Taxation, eff. 9-1-89)

NAC 360.330 “Housing unit” defined. (NRS 360.283) “Housing unit” means a house, duplex, townhouse, condominium, apartment, mobile home, trailer, group of rooms or a single room occupied as a separate living quarter or, if vacant, intended for occupancy as a separate living quarte…

NAC 360.335 “Housing unit model” defined. (NRS 360.283) “Housing unit model” means a method by which the population of an area is estimated by multiplying the number of occupied housing units in the area by the average household size and adding the product to the total population…

NAC 360.340 “Nevada regression model” defined. (NRS 360.090, 360.283) “Nevada regression model” means a method, as determined by the Department and the demographer employed by the Department, by which the population of an area is estimated using population as a dependent variable…

NAC 360.345 “On-site count” defined. (NRS 360.283) “On-site count” means a census conducted door to door in a specified area to count the total number of dwelling units, by type, the number of occupied dwelling units and the total population, including the population of group qua…

NAC 360.350 “Separate living quarters” defined. (NRS 360.283) “Separate living quarters” means an accommodation in which a single family, one person, two or more families or any other group of persons live and eat separately from any other persons in the building in which the liv…

NAC 360.352 “Town-county ratio” defined. (NRS 360.090, 360.283) “Town-county ratio” means the fraction or percentage of the total population of a county that is located within a certain unincorporated town within the county. (Added to NAC by Tax Comm’n by R102-98, eff. 11-20-98)

NAC 360.355 “Vacancy rate” defined. (NRS 360.283) “Vacancy rate” means the average percentage of unoccupied housing units over a given period in a specified area. (Added to NAC by Dep’t of Taxation, eff. 9-1-89)

NAC 360.360 Use of table of residence rules issued by Bureau of the Census. (NRS 360.283) When appropriate, the Department and the demographer employed by the Department will use the table of residence rules issued by the Bureau of the Census to determine residence. (Added to NAC…

NAC 360.365 Determination of estimates for State and counties. (NRS 360.090, 360.283) 1. Except as otherwise provided in this section or NAC 360.373, 360.375 or 360.377, estimates of the population of this State and its counties must be determined by averaging on an equal basis t…

NAC 360.367 Determination of estimates for townships. (NRS 360.090, 360.283) Estimates of the population of townships must be determined by using any one or more of the following: 1. Population counts prepared by the Bureau of the Census; 2. Estimates of the population of incorpo…

NAC 360.368 Determination of estimates for unincorporated towns. (NRS 360.090, 360.283) 1. Except as otherwise provided in this section or NAC 360.373, 360.375 or 360.377, the estimate of the population of an unincorporated town must be determined by using the town-county ratio f…

NAC 360.370 Determination of estimates for incorporated cities. (NRS 360.090, 360.283) 1. Except as otherwise provided in this section or NAC 360.373, 360.375 or 360.377, the estimate of the population of an incorporated city must be determined by using the city-county ratio for …

NAC 360.373 Use of population count from decennial census. (NRS 360.090, 360.283) 1. When the Bureau of the Census conducts a decennial census in this State, the population count from the decennial census may replace the estimates of populations calculated pursuant to NAC 360.365…

NAC 360.375 Use of on-site count. (NRS 360.090, 360.283) 1. An on-site count of persons in an incorporated city, unincorporated town or county may replace estimates of populations calculated pursuant to NAC 360.365, 360.368 and 360.370 if the count is conducted in the manner spec…

NAC 360.377 Use of population count from special census. (NRS 360.090, 360.283) 1. If the Bureau of the Census conducts a special census in this State, the population count from the special census may replace the estimates of populations calculated pursuant to NAC 360.365, 360.36…

NAC 360.380 Accommodations included in inventory of housing units. (NRS 360.283) 1. Occupied and vacant housing units must be included in the inventory of housing units. A boat, tent, van, cave or other similar accommodation must be included only if it is occupied by a person as …

NAC 360.385 Classification of housing units as occupied or vacant. (NRS 360.283) 1. All housing units must be classified as occupied or vacant. 2. A housing unit must be classified as occupied if a person or persons are living in it as their usual place of residence or are only t…

NAC 360.390 Estimate for county, incorporated city or unincorporated town: Distribution by demographer; appeal; revised estimates. (NRS 360.090, 360.283) 1. The demographer employed by the Department shall distribute to the designated representative of each county, incorporated c…

NAC 360.395 Amount of penalty for late payment. (NRS 360.090, 360.093, 360.417) The penalty imposed pursuant to NRS 360.417 for the late payment of tax provided for in chapter 362, 363A, 363B, 363C, 369, 370, 372, 372A, 377, 377A, 444A or 585 of NRS or any fee provided for in NRS…

NAC 360.396 Waiver or reduction of penalty or interest for late payment. (NRS 360.090, 360.093, 360.417, 360.419) 1. The Department shall waive or reduce a penalty or interest, or both, for a late payment if the total penalty and interest for the late payment is $15 or less. 2. T…

NAC 360.397 Request for waiver or reduction of penalty or interest: Generally. (NRS 360.090, 360.419) 1. Except as otherwise provided in NAC 360.398 and 363C.250, a taxpayer or the taxpayer’s agent may request the waiver or reduction of the penalty or interest, or both, by submit…

NAC 360.398 Request for waiver or reduction of penalty or interest in conjunction with petition for redetermination. (NRS 360.090, 360.419) 1. If a notice of a deficiency determination has been issued by the Department pursuant to NRS 360.350, a taxpayer who files a petition for …

NAC 360.401 Acceptance of late return filed after deficiency determination is proposed. (NRS 360.090) The acceptance by the Department of a late filed return may not be construed as a settlement or other resolution of the proposed deficiency determination pursuant to NRS 360.360 …