reglab/statecodes huggingface dataset:
Nevada Administrative Code › Chapter 356 - Depositories of Public Money and Securities › Section 356.120 - Collateral pools: Required agreements

Current through June 11, 2024
1. A depository that receives notification from a public depositor that wishes to participate in a collateral pool at the depository pursuant to NAC 356.110 shall execute an agreement with the State Treasurer, in a format approved by the State Treasurer, to pledge and maintain collateral against the uninsured deposits of the public depositor. Such an agreement must:
(a) Require the depository to maintain as collateral at a third-party depository for the benefit of the State Treasurer acceptable securities having a fair market value that is at least 102 percent of the amount of the uninsured balances of the public money of the public depositor held at the depository.
(b) If the depository is not maintaining the minimum level of collateral at the third-party depository required by paragraph (a), require the depository to pledge additional collateral to meet the requirements of paragraph (a) within the deadline established by the State Treasurer.
(c) Prohibit the depository from holding, at any one time, public money in an amount exceeding the total equity of the depository, as reflected on the financial statement of the depository.
Nevada Administrative Code › Chapter 356 - Depositories of Public Money and Securities › Section 356.130 - Collateral pools: Pledges, releases and substitutions of securities

Current through June 11, 2024
1. Except when the third-party depository is the Federal Reserve Bank:
(a) If a depository that maintains a collateral pool wishes to pledge additional security to the third-party depository that the depository selected, the depository must notify the third-party depository in writing or any other method approved by the State Treasurer. By the end of the same business day on which the third-party depository receives the notification from the depository and before the deadline established by the State Treasurer for processing such a transaction, the third-party depository shall process the transaction and provide the depository with acknowledgment that the transaction was completed.
(b) If a depository that maintains a collateral pool wishes to release security held by the third-party depository that the depository selected, the depository must notify the State Treasurer in writing or any other method approved by the State Treasurer. If the State Treasurer approves the transaction, the State Treasurer will notify the third-party depository in writing. By the end of the same business day on which the third-party depository receives the notification from the State Treasurer and before the deadline established by the State Treasurer for processing such a transaction, the third-party depository shall process the transaction and provide the depository with acknowledgment that the transaction was completed.
(c) If a depository that maintains a collateral pool wishes to substitute security held by the third-party depository that the depository selected and the fair market value of the security proposed for substitution is:
(1) Greater than or equal to the fair market value of the existing security, the depository must notify the third-party depository in writing or any other method approved by the State Treasurer. By the end of the same business day on which the third-party depository receives the notification from the depository and before the deadline established by the State Treasurer for processing such a transaction, the third-party depository shall process the transaction and provide the depository with acknowledgment that the transaction was completed.
(2) Less than the fair market value of the existing security, the depository must notify the State Treasurer in writing or any other method approved by the State Treasurer. If the State Treasurer approves the substitution of security, the State Treasurer will notify the third-party depository in writing. By the end of the same business day on which the third-party depository receives the notification from the State Treasurer and before the deadline established by the State Treasurer for processing such a transaction, the third-party depository shall process the transaction and provide the depository with acknowledgment that the transaction was completed.
Nevada Administrative Code › Chapter 356 - Depositories of Public Money and Securities › Section 356.140 - Collateral pools: Reports by depositories

Current through June 11, 2024
1. Each depository that maintains a collateral pool shall submit to the State Treasurer:
(a) A daily report of the total balance of public money held at the depository in the accounts of public depositors that participate in the collateral pool as of the end of the business day to which the report pertains;
(b) A weekly summary report of the total fair market value of securities maintained by the depository at a third-party depository for the benefit of the State Treasurer as collateral for the uninsured balances of public money deposited with the depository by public depositors that participate in the collateral pool as of the end of the last business day of the week to which the report pertains;
(c) A monthly report:
(1) Listing all acceptable securities maintained by the depository at a third-party depository for the benefit of the State Treasurer as collateral for the uninsured balances of public money deposited with the depository by public depositors that participate in the collateral pool, including, without limitation, the fair market value of each of those securities, as of the end of the last business day of the month to which the report pertains; and
(2) Stating the number of accounts maintained at the depository by public depositors that participate in the collateral pool as of the end of the month to which the report pertains; and
(d) An annual report containing the financial statement of the depository for the immediately preceding year.
Nevada Administrative Code › Chapter 356 - Depositories of Public Money and Securities › Section 356.150 - Collateral pools: Reports by third-party depositories

Current through June 11, 2024
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 356.130 that was completed on the day to which the report pertains. Such a report is not required if no such transactions were completed on that day.
(b) A monthly report of all securities held at the third-party depository on behalf of the depository for the benefit of the State Treasurer as of the end of the last business day of the month to which the report pertains.
Nevada Administrative Code › Chapter 356 - Depositories of Public Money and Securities › Section 356.160 - Collateral pools: Duties of State Treasurer

Current through June 11, 2024
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 of a public depositor that participates in a collateral pool has been executed pursuant to NAC 356.120 with each depository that maintains a collateral pool.
(b) An agreement to pledge and maintain collateral against the uninsured deposits of a public depositor that participates in a collateral pool has been executed with a third-party depository pursuant to NAC 356.120.
Nevada Administrative Code › Chapter 356 - Depositories of Public Money and Securities › Section 356.170 - Collateral pools: Withdrawal of public depositor

Current through June 11, 2024
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, without limitation, the effective date of withdrawal. The effective date of withdrawal must be more than 90 days after the State Treasurer receives written notification from the public depositor pursuant to this subsection.
2. Until the effective date of withdrawal of the public depositor, the depository of the withdrawing public depositor shall:
(a) Maintain the minimum amount of acceptable securities as collateral that is required in the agreement executed pursuant to NAC 356.120;
(b) Continue to provide the reports required pursuant to NAC 356.140; and
(c) Remain liable for any losses incurred by the collateral pool.
Nevada Administrative Code › Chapter 356 - Depositories of Public Money and Securities › Section 356.180 - Collateral pools: Administrative fines

Current through June 11, 2024
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 by the deadline established by the State Treasurer for submission of the report.
2. Two hundred fifty dollars per day against a depository that willfully fails to maintain the minimum amount of acceptable securities as collateral that is required in an agreement executed pursuant to NAC 356.120.
Added to NAC by St. Treasurer by R028-04, eff. 6-30-2004
NRS 356.350, 356.360, 356.390
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › Section 360.Sec. 1 - NEW

Current through June 11, 2024
1. Except as otherwise provided in subsection
		  3, a person may file a petition with the Director requesting a declaratory
		  order concerning the applicability of any statutory provision, regulation or
		  decision of the Department or Commission.
2. A petition for a declaratory order must
		  include:
(a) The name and address of the
		  petitioner;
(b) The reason for
		  requesting the declaratory order;
(c) A statement of the facts that support the
		  petition for a declaratory order;
(d) A clear and concise statement of the
		  question or matter to be decided; and
(e) If the petition concerns a decision of
		  the Department or Commission, a copy of the decision.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › Section 360.Sec. 2 - NEW

Current through June 11, 2024
"Certificate of transferable tax credits" means a certificate of
			 transferable tax credits issued by the Office pursuant to
			 NRS
			 360.759 and NAC
			 360.845.
Added
			 to NAC by Tax Comm'n by
			 R062-22A,
			 eff. 2/13/2023
NRS
				360.759
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › Section 360.Sec. 3 - NEW

Current through June 11, 2024
1. If any tangible personal property is
		  acquired by a production company as an asset, the provisions of this section
		  apply to the calculation of the costs of the tangible personal property that
		  constitute a qualified direct production expenditure.
2. If the tangible personal property is
		  destroyed as part of the qualified production, the cost of the tangible
		  personal property that constitutes a qualified direct production expenditure is
		  the purchase price of the tangible personal property. The production company
		  must submit to the Office satisfactory proof of the purchase price and that the
		  tangible personal property is destroyed as part of the qualified
		  production.
3. If, after production
		  of the qualified production, the production company donates the tangible
		  personal property or otherwise gives away the tangible personal property, the
		  cost of the tangible personal property that constitutes a qualified direct
		  production expenditure is:
(a) If the purchase
		  price of the tangible personal property is $10,000 or more, 50 percent of the
		  purchase price.
(b) If the purchase
		  price of the tangible personal property is less than $10,000, the purchase
		  price.
The production company must submit to the Office satisfactory
			 proof of the purchase price and that the production company donates or
			 otherwise gives away the tangible personal property.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › GENERAL PROVISIONS › Section 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 payment of tax in installments

Current through June 11, 2024
1.NRS
			 360.291, the Taxpayers' Bill of Rights,
			 specifies the rights of the taxpayers of Nevada. These rights, summarized in
			 pamphlet form, will be furnished to all taxpayers and any other person upon
			 request and will be updated as needed. The Department shall support not only
			 the letter, but also the spirit, of the provisions of the Taxpayers' Bill of
			 Rights.
2. The Department shall
			 provide:
(a) Written instructions advising
			 taxpayers of their rights and responsibilities;
(b) Information concerning the most common
			 errors made by taxpayers which will be published periodically in the newsletter
			 of the Department entitled, Nevada Tax Notes; and
(c) A written response to each written
			 request submitted by a taxpayer, within 30 days after receiving the request,
			 unless other arrangements have been made in advance.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › General Provisions › Section 360.043 - Scope; construction; deviation

Current through June 11, 2024
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 Department under titles 31 and 32 of
				NRS.
(c) Will be liberally
				construed to secure the just, speedy and economical determination of all issues
				presented to the Commission or Department.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › General Provisions › Section 360.045 - Communications

Current through June 11, 2024
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 are deemed to be officially
				received by the Department when a true copy of the paper or document, properly
				addressed and stamped, is deposited in the United States mail.
2. Informal communications may be made with
				individual members of the staff and these communications and documents are
				deemed to be officially received by the Department when they are properly
				addressed and stamped and deposited in the United States mail.
3. Informal communications from the
				Department or Commission must be signed by the responsible staff member or
				Commissioner.
4. Each communication
				must be limited to one subject, contain the name and address of the person
				originating the communication and the appropriate permit or account number, if
				any, pertaining to the subject of the communication.
Tax Comm'n, Practice
				  Rule No. 17, eff. 11-15-77; A 12-20-79; No. 19, eff.
				  11-15-77
NRS
					 360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › General Provisions › Section 360.050 - Fees and remittances

Current through June 11, 2024
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 for loss thereof.
3. Postage stamps will not be accepted as
				remittances.
Tax Comm'n, Practice
				  Rule No. 20, eff. 11-15-77
NRS
					 360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › General Provisions › Section 360.055 - Hearing calendar; notice of meetings of Commission

Current through June 11, 2024
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 of the Department.
2.
				Notice of the meetings of the Commission will be given to the public by posting
				a notice and an agenda at the Carson City, Reno, Las Vegas and Elko offices of
				the Department at least 3 working days before the meeting.
Tax Comm'n, Practice
				  Rule No. 21, eff. 11-15-77
NRS
					 360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › General Provisions › Section 360.056 - Testimony must be under oath

Current through June 11, 2024
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 about to give will be the truth, the whole truth and nothing but the
				  truth.
Tax Comm'n, Practice
				  Rule No. 30, eff. 11-15-77-Substituted in revision for NAC
				  360.140
NRS
					 360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › General Provisions › Section 360.057 - Certificate of service

Current through June 11, 2024
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 record in this proceeding (by delivering a copy
				  thereof in person to ................) (by mailing a copy thereof, properly
				  addressed, with postage prepaid, to .................)
Dated at ..................., this .........(day) of
				  .................(month) of .........(year)
...................................
Signature
Tax Comm'n, Practice
				  Rule No. 18, eff. 11-15-77-Substituted in revision for NAC
				  360.160
NRS
					 360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › General Provisions › Section 360.058 - Transcripts

Current through June 11, 2024
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 within 20 days after
				requesting a rehearing or filing an appeal of the matter.
2. If a transcript is prepared by the
				petitioner or appellant from a tape recording provided by the Department, the
				petitioner or appellant must, if he or she wishes to use the transcript in any
				subsequent hearing or appeal of the matter, deliver a copy of the transcript to
				the Department within the time required by subsection 1.
Tax Comm'n, Practice
				  Rule part No. 17, eff. 11-15-77; A 12-20-79-NAC A 6-20-90; 8-2-90-Substituted
				  in revision for NAC 360.165
NRS
					 360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › General Provisions › Section 360.060 - Meetings and hearings: Conduct required; smoking prohibited

Current through June 11, 2024
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 before the hearing officer.
Tax Comm'n, Practice
				  Rule No. 33, eff. 11-15-77
NRS
					 360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Parties; Legal Representation › Section 360.065 - Classification of parties

Current through June 11, 2024
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 substantially affected by the proceeding and who is allowed
				pursuant to NAC 360.070 to appear and present testimony or otherwise
				participate at the hearing.
3.
				"Petitioner" means any person who requests or seeks a redetermination, refund
				or adjustment of any tax, tax liability or the amount of any tax paid by the
				person, an assessment for tax purposes or determination of value for any
				purpose, or who petitions the Department or Commission for an advisory opinion
				or to adopt, amend or repeal a regulation.
4. "Respondent" means any person who is
				required to respond to an appeal of an administrative decision of the
				Commission.
Tax Comm'n, Practice
				  Rule Nos. 6, 12, 13 & 14, eff. 11-15-77-NAC A 1-12-96; R175-08,
				  10-15-2010
NRS
					 360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Parties; Legal Representation › Section 360.070 - Interveners

Current through June 11, 2024
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 before being allowed to participate. For
				the purpose of granting leave to intervene, it is presumed that a county or
				other local government that receives a copy of a notice of appeal pursuant to
				subsection 2 of NAC 360.174 and timely files a petition for leave to intervene
				is directly and substantially affected by the proceeding. The granting of leave
				to intervene in any matter or proceeding is not a finding or determination of
				the Commission or the hearing officer that the party will or may be a party
				aggrieved by any ruling, order or decision of the Commission or the hearing
				officer for purposes of court review or appeal.
2. Petitions for leave to intervene must be
				in writing and must clearly identify the proceeding in which intervention is
				sought. The petition must set forth the name and address of the petitioner and
				contain a clear and concise statement of the direct and substantial interest of
				the petitioner in the proceeding, stating the manner in which the petitioner
				will be affected by the proceeding and outlining the matters relied upon by the
				petitioner as a basis for his or her request to intervene. If affirmative
				relief is sought, the petition must contain a clear and concise statement of
				the relief sought and the basis thereof, together with a statement as to the
				nature and quantity of evidence the petitioner will present if his or her
				petition is granted.
3. Except as
				otherwise provided in this subsection, petitions for leave to intervene and
				proof of service of copies thereof on all other parties of record must be filed
				not less than 21 working days before the commencement of the hearing. The
				Commission may consider a petition for leave to intervene which is filed less
				than 21 working days before the commencement of the hearing if:
(a) The petition and proof of service of
				copies thereof on all other parties of record are filed not less than 3 working
				days before the commencement of the hearing; and
(b) The petition states a substantial reason
				for the delay.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Parties; Legal Representation › Section 360.080 - Rights of petitioner and staff at evidentiary hearing

Current through June 11, 2024
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 relevant to the issues of the case, even though that matter was not
				covered in the direct examination.
4. Impeach any witness regardless of which
				party first called the witness to testify.
5. Offer rebuttal evidence.
6. Call any person who, because of his or her
				relationship to any other party, may be an adverse witness, and examine him or
				her as an adverse witness.
Tax Comm'n, Practice
				  Rule No. 31, eff. 11-15-77-NAC A 1-12-96
NRS
					 360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Parties; Legal Representation › Section 360.085 - Representation of parties; qualifications of attorneys

Current through June 11, 2024
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 representative.
2. A party, if other than a natural person,
				may appear:
(a) If a partnership, by a
				partner.
(b) If a corporation, by
				an officer or other authorized representative or regular employee.
(c) If a municipal corporation, by an
				authorized officer, agent or employee.
(d) If an unincorporated association, by an
				authorized representative, officer or employee.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Parties; Legal Representation › Section 360.090 - Representation of parties and appearance as expert witness by former employee of Department or Attorney General's Office limited

Current through June 11, 2024
1. No
				former employee of the Department or member of the Attorney General's staff
				may, at any time after severing his or her employment with the Department or
				the Attorney General, appear, except with the written permission of the
				Commission, in a representative capacity on behalf of other parties in a
				proceeding in which he or she previously took an active part as a
				representative of the Commission or Department.
2. No former employee of the Department may
				at any time after severing his or her employment with the Department, appear,
				except, with the written permission of the Commission, as an expert witness on
				behalf of other parties in a proceeding in which he or she previously took an
				active part in the investigation or preparation as a representative of the
				Department.
Tax Comm'n, Practice
				  Rule Nos. 34 & 35, eff. 11-15-77
NRS
					 360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Hearings on Petitions for Redetermination › Section 360.095 - Notice; location

Current through June 11, 2024
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 hearing.
2. Hearings will be held at the offices of
				the Department in Carson City, Nevada, or at such other place in the State as
				may be designated in the notice of hearing.
3. In all hearings ordered to be held by the
				hearing officer, the hearing date may be set with less than 10 days' notice if
				the petitioner, or the petitioner's counsel, and staff agree in
				writing.
Tax Comm'n, Practice
				  Rule Nos. 23 & 36, eff. 11-15-77-NAC A 9-13-85;
				  1-12-96
NRS
					 360.090,
					 360.370
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Hearings on Petitions for Redetermination › Section 360.096 - Petition for redetermination in contested case; issues

Current through June 11, 2024
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 by Tax
				  Comm'n, eff. 1-12-96
NRS
					 360.090,
					 360.360,
					 360.370
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Hearings on Petitions for Redetermination › Section 360.100 - Prehearing conferences

Current through June 11, 2024
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 avoid unnecessary proof,
				arranging for the exchange of proposed exhibits or prepared expert testimony,
				limiting the number of witnesses, any procedure for the hearing and any other
				matters which may expedite orderly conduct and the disposition of the
				proceedings or settlements thereof.
2. The action taken at a prehearing
				conference and the agreements, admissions or stipulations made by the parties
				concerned must be made a part of the record and must be approved by the
				parties. When approved, the action will control the course of subsequent
				proceedings, unless otherwise stipulated to by all the parties of record with
				the consent of the hearing officer.
3. In any proceeding the hearing officer may,
				in his or her discretion, call all of the parties together for a conference
				before the taking of testimony. The hearing officer shall state on the record
				the results of the conference.
Tax Comm'n, Practice
				  Rule Nos. 23-25, eff. 11-15-77-NAC A 1-12-96
NRS
					 360.090,
					 360.370
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Hearings on Petitions for Redetermination › Section 360.120 - Continuances; recesses

Current through June 11, 2024
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
NRS
					 360.090,
					 360.370
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Hearings on Petitions for Redetermination › Section 360.125 - Failure of party to appear

Current through June 11, 2024
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 to be set by the hearing officer to enable the party to attend.
Tax Comm'n, Practice
				  Rule No. 37, eff. 11-15-77
NRS
					 360.090,
					 360.370
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Hearings on Petitions for Redetermination › Section 360.130 - Burden of proof; presentation of evidence

Current through June 11, 2024
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 ordered or noticed for that purpose.
2. Evidence may be received in any manner
				ordered by the hearing officer, but will ordinarily be received from the
				parties in the following order:
(a) Brief
				orientation by the staff;
(b) The
				petitioner;
(c) The
				staff;
(d) Interveners;
				and
(e) Rebuttal by the
				petitioner.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Hearings on Petitions for Redetermination › Section 360.135 - Subpoenas

Current through June 11, 2024
1. Subject to the restrictions imposed by NRS
				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
				officer.
2. A party desiring to
				subpoena a witness must submit an application in writing to the hearing officer
				stating the reasons why a subpoena is requested.
3. The hearing officer may require that a
				subpoena requested by a party for the production of books, waybills, papers,
				accounts or other documents be issued only after the submission of an
				application in writing, which specifies as clearly as may be, the books,
				waybills, papers, accounts or other documents desired.
4. The hearing officer, upon receipt of an
				application for a subpoena, shall:
(a) Grant
				the application and issue the subpoena;
(b) Deny the application; or
(c) Schedule a hearing to decide whether to
				grant or deny the application.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Hearings on Petitions for Redetermination › Section 360.145 - Admission of evidence; depositions; affidavits

Current through June 11, 2024
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 reasonable and prudent persons in the conduct of
				their affairs, even though the evidence might be subject to objection in civil
				actions.
2. Hearsay evidence, as
				that term is used in civil actions, may be admitted for the purpose of
				supplementing or explaining other evidence, but it is not sufficient to support
				findings of fact unless it would be admissible over objection in civil
				actions.
3. The rules of privilege
				will be applied as they are applied in civil actions.
4. Irrelevant, cumulative and unduly
				repetitious evidence is not admissible, nor is incompetent evidence, as that
				term is used in civil trials, with the exception of hearsay evidence as above
				provided.
5. The parties or their
				counsel may, by written stipulation, agree that certain specified evidence may
				be admitted, even though the evidence would otherwise be subject to
				objection.
6. The hearing officer
				or any party to any proceeding may cause the depositions of witnesses to be
				taken in the manner prescribed by law and the rules of the court for
				depositions in civil actions.
7.
				The affidavit of any person may be admitted in evidence if all the parties
				stipulate and consent to its admission.
Tax Comm'n, Practice
				  Rule Nos. 38 & 43, eff. 11-15-77
NRS
					 360.090,
					 360.370
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Hearings on Petitions for Redetermination › Section 360.150 - Official notice

Current through June 11, 2024
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, certificates and permits issued by the Commission.
3. Matters of common knowledge and technical
				or scientific facts of established character.
4. Official documents, if pertinent, when
				properly introduced into the record of formal proceedings by reference if
				proper and definite reference to the document is made by the party offering it
				and it is published and generally circulated so that all of the parties of
				interest at the hearing have an opportunity to examine it and present rebuttal
				evidence.
5. Matters which may be
				judicially noticed by the courts of the State.
Tax Comm'n, Practice
				  Rule No. 42, eff. 11-15-77
NRS
					 360.090,
					 360.370
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Hearings on Petitions for Redetermination › Section 360.155 - Briefs

Current through June 11, 2024
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 parties of record.
Tax Comm'n, Practice
				  Rule No. 44, eff. 11-15-77-NAC A 1-12-96
NRS
					 360.090,
					 360.370
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Hearings on Petitions for Redetermination › Section 360.170 - Duties of hearing officer after hearing

Current through June 11, 2024
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
				officer shall serve a copy of his or her findings of fact, conclusions of law
				and decision upon all the parties of record and members of the Commission
				within 60 days after the date of the hearing.
Tax Comm'n, Practice
				  Rule Nos. 45-47, eff. 11-15-77-NAC A 6-20-90;
				  1-12-96
NRS
					 360.090,
					 360.370
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Appeals › Section 360.172 - Notice of appeal: Contents

Current through June 11, 2024
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 an estimate of the
				amount of money at issue on the appeal. The estimate is not binding on the
				Commission, the Department, any party to the appeal or any other person or
				governmental entity.
Added to NAC by Tax
				  Comm'n by R175-08, eff. 10-15-2010
NRS
					 360.090,
					 360.245
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Appeals › Section 360.173 - Notice of appeal: Timely filing; extension of time for filing

Current through June 11, 2024
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 more than 30
				calendar days after service upon the taxpayer of the decision that is the
				subject of the notice of appeal.
2.
				The Director may, within 45 calendar days after a notice of appeal is otherwise
				due, grant an extension of time for the filing of the notice of appeal if:
(a) A request for the extension, accompanied
				by any supporting documentation, is made in writing to the Department;
				and
(b) The Director finds that the
				failure to file the notice of appeal in a timely manner:
(1) Occurred despite the exercise of ordinary
				care and without the intent of the taxpayer; and
(2) Is the result of circumstances beyond the
				control of the taxpayer. Such circumstances may include, without limitation, a
				natural disaster or other disaster beyond the control of the taxpayer, or the
				death or hospitalization of the person responsible for filing the notice of
				appeal.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Appeals › Section 360.174 - Determination of effect of appeal on local governmental revenue; provision of notice of appeal to certain persons; intervention by certain local governments

Current through June 11, 2024
1. As soon as
				practicable after a taxpayer or the authorized representative of a taxpayer
				files a notice of appeal pursuant to paragraph (b) of subsection 1 of NRS
				NRS
				360.245, the Department shall determine
				whether the appeal is likely to affect the revenue of a county or other local
				government. The Department shall make that determination based upon:
(a) The estimate provided pursuant to NAC
				360.172 of the amount of money at issue on the appeal or, if the Department
				determines that the estimate is inaccurate, based upon the particular facts and
				circumstances of the appeal; and
(b) The applicable criteria established by
				the Commission pursuant to subsection 5.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Appeals › Section 360.175 - Appeal of decision of hearing officer

Current through June 11, 2024
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 with the Commission.
2. Within 30 days after filing a notice of
				appeal, the appellant shall file with the Commission:
(a) An opening brief setting forth the points
				relied upon in his or her appeal and authorities in support thereof;
				and
(b) A statement identifying the
				parts of the record before the hearing officer that he or she deems relevant to
				his or her appeal.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Appeals › Section 360.176 - Presentation of arguments in appellate hearing

Current through June 11, 2024
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
				appellant;
3.
				Interveners;
4. The respondent;
				and
5. Rebuttal by the
				appellant.
Added to NAC by Tax
				  Comm'n, eff. 1-12-96
NRS
					 360.090
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Appeals › Section 360.177 - Refund or credit following unsuccessful appeal by Department

Current through June 11, 2024
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. 1-12-96
NRS
					 360.090,
					 360.2935,
					 360.395
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Appeals › Section 360.181 - Appeal of taxpayer concerning liability for tax: "Trade secret" interpreted

Current through June 11, 2024
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 Tax
				  Comm'n by R140-07, eff. 1-30-2008
NRS
					 360.090,
					 360.247
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Appeals › Section 360.182 - Appeal of taxpayer concerning liability for tax: Request for and conduct of closed hearing

Current through June 11, 2024
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 the hearing; or
(b) If authorized by the Director for good
				cause shown, not later than 5 calendar days before the date of the
				hearing.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Appeals › Section 360.185 - Rehearing or reconsideration of decisions of Commission

Current through June 11, 2024
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 rehearing or
				reconsideration will not be granted if the motion is made or the petition is
				filed more than 15 days after service of the Commission's final decision on the
				matter or if a petition on the matter has been filed in the district court. The
				Commission will serve an order granting or denying a rehearing or
				reconsideration on all parties of record at least 5 days before the expiration
				of the time for filing a petition for judicial review pursuant to NRS
				NRS
				233B.130. The right of a person to file a
				petition in the district court is not affected by the person's failure to have
				petitioned for the Commission's rehearing or reconsideration.
2. No oral argument concerning a motion or
				petition for rehearing or reconsideration will be permitted.
3. Except as otherwise provided in subsection
				4, if the Commission has not taken action on a motion or petition for rehearing
				or reconsideration within the 15-day period allowed for making such a motion or
				filing such a petition, the motion or petition shall be deemed
				denied.
4. If a motion or petition
				for rehearing or reconsideration is made or filed within the 15-day period but
				the Commission is not scheduled to meet within that period, the Director may,
				upon a showing of good cause, stay enforcement of the Commission's original
				decision until the Commission can grant or deny the motion or
				petition.
5. A stay of enforcement
				may be ordered upon the condition that the petitioner comply with specific
				terms which are reasonably related to the original findings and
				decision.
6. If the Commission
				issues an order granting a rehearing or reconsideration, the subsequent
				decision by the Commission:
(a) Will be based
				on all pertinent parts of the record and such additional evidence and argument
				as it may permit.
(b) Is the final
				decision of the Commission for the purposes of judicial review.
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Other Hearings and Decisions › Section 360.186 - Appeal of valuation of centrally assessed property

Current through June 11, 2024
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 Commission during its annual meeting on the first Monday
				  of October, if he or she has first delivered to the Director no later than 7
				  working days in advance of the meeting a written petition to appear specifying
				  which portions of the staff's valuation formulae are to be questioned and the
				  specific basis for the questions.
Tax Comm'n, Practice
				  Rule No. 52, eff. 11-15-77-NAC A 1-12-96-Substituted in revision for NAC
				  360.110
NRS
					 360.090,
					 361.315
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Other Hearings and Decisions › Section 360.187 - Notice of hearing before order to seal and padlock business

Current through June 11, 2024
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 specifies the time and place of
				  a hearing and requires the person to show cause why his or her place of
				  business should not be sealed and padlocked. The notice will be served
				  personally or by mail in the manner prescribed in
				  NRS
				  360.350.
Tax Comm'n, Practice
				  Rule No. 52A, eff. 7-8-80-NAC A 9-16-92-Substituted in revision for NAC
				  360.115
NRS
					 360.090,
					 360.490
Nevada Administrative Code › Chapter 360 - Revenue and Taxation: Generally › PRACTICE BEFORE THE NEVADA TAX COMMISSION › Other Hearings and Decisions › Section 360.188 - Decisions of Commission in contested cases not receiving evidentiary hearing: Form; delivery

Current through June 11, 2024
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 hearing
				officer will be written and include separate findings of fact and conclusions
				of law based upon substantial evidence or matters officially noticed.
2. Decisions will be delivered to each party
				and to his or her attorney of record either in person or by certified
				mail.
Tax Comm'n, Practice
				  Rule part No. 55, eff. 11-15-77-NAC A 1-12-96-Substituted in revision for NAC
				  360.180
NRS
					 360.090