Nev. Admin. Code § 360.135 — 360.135

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
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.
5.  All costs incident to the subpoenas
issued at the request of the petitioner must be paid by the petitioner, and the
hearing officer may demand payment of the costs before the issuance of a
subpoena.
[Tax Comm’n, Practice Rule No. 28, eff. 11-15-77]—(NAC
A 1-12-96)