Nev. Admin. Code § 360.145 — 360.145

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 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]