Nevada Administrative Code

NAC 356.150 Collateral pools: Reports by third-party depositories. (NRS 356.350, 356.390) 1. Each third-party depository other than the Federal Reserve Bank shall submit to the State Treasurer: (a) A daily report of any pledge, release or substitution of security pursuant to NAC …

NAC 356.160 Collateral pools: Duties of State Treasurer. (NRS 356.350, 356.360, 356.390) For the purposes of carrying out NRS 356.300 to 356.390, inclusive, the State Treasurer will: 1. Ensure that: (a) An agreement to pledge and maintain collateral against the uninsured deposits…

NAC 356.170 Collateral pools: Withdrawal of public depositor. (NRS 356.350, 356.360, 356.390) 1. A public depositor may withdraw from a collateral pool at a depository by providing written notification of its intent to withdraw to the State Treasurer and the depository, including…

NAC 356.180 Collateral pools: Administrative fines. (NRS 356.350, 356.360, 356.390) The State Treasurer will impose an administrative fine not to exceed: 1. One hundred dollars per day against a depository that willfully fails to submit a report required pursuant to NAC 356.140 b…

NAC 360.010 Definitions. As used in this chapter, unless the context otherwise requires, the words and terms defined in NAC 360.015 to 360.040, inclusive, have the meanings ascribed to them in those sections. (Supplied in codification)

NAC 360.015 “Board” defined. (NRS 360.090) “Board” means the State Board of Equalization. [Tax Comm’n, Practice Rule No. 7, eff. 11-15-77]

NAC 360.020 “Commission” defined. (NRS 360.090) “Commission” means the Nevada Tax Commission. [Tax Comm’n, Practice Rule No. 8, eff. 11-15-77]

NAC 360.025 “Department” defined. (NRS 360.090) “Department” means the Department of Taxation. [Tax Comm’n, Practice Rule No. 9, eff. 11-15-77]

NAC 360.030 “Director” defined. (NRS 360.090) “Director” means the Executive Director of the Department. [Tax Comm’n, Practice Rule No. 10, eff. 11-15-77]

NAC 360.035 “Hearing officer” defined. (NRS 360.090) “Hearing officer” means the Director or any other person the Commission may designate. [Tax Comm’n, Practice Rule No. 11, eff. 11-15-77]

NAC 360.040 “Staff” defined. (NRS 360.090) “Staff” means the staff of the Department. [Tax Comm’n, Practice Rule No. 16, eff. 11-15-77]

NAC 360.042 Taxpayers’ Bill of Rights: Publication and distribution of informational pamphlet; written instructions concerning rights and responsibilities of taxpayers; periodical newsletter with information on common errors; timely response to request of taxpayer; agreements for…

NAC 360.043 Scope; construction; deviation. (NRS 360.090) 1. The provisions of NAC 360.043 to 360.200, inclusive: (a) Govern the practice and procedure in contested cases before the Commission and Department. (b) Govern all practice and procedure before the Commission or Departme…

NAC 360.045 Communications. (NRS 360.090) 1. All pleadings, including, but not limited to, complaints, petitions, answers, briefs, motions, affidavits and applications, should be addressed to the Director and not to individual members of the Commission or its staff. All pleadings…

NAC 360.050 Fees and remittances. (NRS 360.090) 1. Fees and remittances to the Department must be by money order, bank draft or check payable to the Department. 2. Remittances in currency or coin are wholly at the risk of the remitter and the Department assumes no responsibility …

NAC 360.055 Hearing calendar; notice of meetings of Commission. (NRS 360.090) 1. A hearing calendar will be maintained by the Director and current assignments for hearings will be made from the calendar. A current copy of the hearing calendar will be posted at all of the offices …

NAC 360.056 Testimony must be under oath. (NRS 360.090) Oral evidence will be taken only upon oath or affirmation administered by the hearing officer, Director or a Commissioner. Before taking the witness stand, each person must swear, or affirm, that the testimony he or she is a…

NAC 360.057 Certificate of service. (NRS 360.090) With all documents required to be served, an acknowledgment of service or a certificate in substantially the following form must be included: I hereby certify that I have this day served the foregoing document upon all parties of …

NAC 360.058 Transcripts. (NRS 360.090) 1. If a transcript of any hearing held before the Commission or the hearing officer is desired by the petitioner or appellant, he or she must furnish the reporter, pay for the transcript and deliver a copy of the transcript to the Director w…

NAC 360.060 Meetings and hearings: Conduct required; smoking prohibited. (NRS 360.090) 1. A person appearing in a proceeding shall conform to the recognized standards of ethical and courteous conduct. 2. Smoking is prohibited during all meetings of the Commission and hearings bef…

NAC 360.065 Classification of parties. (NRS 360.090) 1. “Appellant” means any party appealing to the Commission from a decision of the hearing officer. 2. “Intervener” means a person or local government other than the original party to the proceeding who is directly and substanti…

NAC 360.070 Interveners. (NRS 360.090, 360.245) 1. A person or local government other than the original party to any proceeding who is directly and substantially affected by the proceeding must secure an order from the Commission or the hearing officer granting leave to intervene…

NAC 360.080 Rights of petitioner and staff at evidentiary hearing. (NRS 360.090) At any evidentiary hearing, the petitioner and staff may: 1. Call and examine witnesses. 2. Introduce exhibits relevant to the issues of the case. 3. Cross-examine opposing witnesses on any matter re…

NAC 360.085 Representation of parties; qualifications of attorneys. (NRS 360.090) Appearances and representation of parties must be made as follows: 1. A party may appear in person, as provided in subsection 2, or may be represented by an attorney, an accountant or an authorized …

NAC 360.090 Representation of parties and appearance as expert witness by former employee of Department or Attorney General’s Office limited. (NRS 360.090) 1. No former employee of the Department or member of the Attorney General’s staff may, at any time after severing his or her…

NAC 360.095 Notice; location. (NRS 360.090, 360.370) 1. Hearings will be held before the Director or other designated hearing officer. Except as provided in subsection 3, notice of the place, date and hour of the hearing will be served at least 10 days before the date set for the…

NAC 360.096 Petition for redetermination in contested case; issues. (NRS 360.090, 360.360, 360.370) If a person files a petition for a redetermination in a contested case, all contested issues involved in the case shall be deemed to have been raised in the petition. (Added to NAC…

NAC 360.100 Prehearing conferences. (NRS 360.090, 360.370) 1. The hearing officer may, upon his or her own motion or the motion of a party, hold a prehearing conference for the purpose of formulating or simplifying the issues, obtaining admissions of fact or documents which will …

NAC 360.120 Continuances; recesses. (NRS 360.090, 360.370) The hearing officer may, in his or her discretion, either before or during a hearing, grant continuances or recesses. [Tax Comm’n, Practice Rule No. 41, eff. 11-15-77]—(NAC A 1-12-96)

NAC 360.125 Failure of party to appear. (NRS 360.090, 360.370) At the time and place set for the hearing, if a party fails to appear, the hearing officer may, in his or her discretion, dismiss the proceeding with or without prejudice or may recess the hearing for a period of time…

NAC 360.130 Burden of proof; presentation of evidence. (NRS 360.090, 360.370) 1. Any person seeking a redetermination or adjustment of any tax, tax liability or the amount of any tax paid, or of an assessment for tax purposes has the burden of proof in any evidentiary hearing ord…

NAC 360.135 Subpoenas. (NRS 360.090, 360.370) 1. Subject to the restrictions imposed by NRS 360.240, a subpoena requiring the attendance of a witness from any place in the State to any designated place of a hearing for the purpose of taking testimony may be issued by the hearing …

NAC 360.145 Admission of evidence; depositions; affidavits. (NRS 360.090, 360.370) 1. The hearing will not be conducted according to the technical rules of evidence. Any relevant evidence may be admitted, except where precluded by law, if it is of a type commonly relied upon by r…

NAC 360.150 Official notice. (NRS 360.090, 360.370) The hearing officer may take official notice of the following matters: 1. Rules, regulations, official reports, decisions and orders of the Commission and any regulatory agency of the State. 2. Contents of decisions, orders, cer…

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…