Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.100 — 360.100
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 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 Commn, Practice Rule Nos. 23-25, eff. 11-15-77]—(NAC
A 1-12-96)
Source: official text