Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.150 — 360.150
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,
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 Commn, Practice Rule No. 42, eff. 11-15-77]
Source: official text