Nev. Admin. Code § 360.182 — 360.182

NAC 360.182    Appeal of taxpayer concerning liability for tax: Request for and
conduct of closed hearing. ( NRS
360.090 , 360.247 )
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.
2.  A request for a closed hearing must
include:
(a) A list or summary of the information the
taxpayer alleges to be proprietary or confidential information, which may
include bank records, financial statements, customer lists, vendor lists, trade
secrets and unique business practices of the taxpayer, and any other
information the taxpayer considers to be proprietary or confidential
information; and
(b) A short statement explaining how the
information alleged by the taxpayer to be proprietary or confidential
information qualifies as such pursuant to NRS 360.247 .
3.  If the Commission receives a request for
a closed hearing in accordance with the provisions of this section, the
Commission will:
(a) Indicate on its written agenda that the
taxpayer has requested a closed hearing; and
(b) Hold and protect the information included in
the request and any information included in any briefs filed in the pertinent
appeal, including any supporting materials and exhibits, in accordance with any
applicable laws pertaining to the confidentiality of that information.
4.  If a taxpayer submits a request for a
closed hearing pursuant to:
(a) Paragraph (a) of subsection 1, the Department
may, not later than 5 calendar days before the date of the hearing; or
(b) Paragraph (b) of subsection 1, the Department
may, not later than 3 calendar days before the date of the hearing,
Ê file a
written objection to the request with the Commission and serve a copy of the
objection upon the taxpayer or the authorized representative of the taxpayer.
5.  In a closed hearing, the Commission:
(a) May receive testimony from the taxpayer and
other witnesses regarding the information the taxpayer alleges to be
proprietary or confidential information; and
(b) Must determine by a majority vote of a quorum
of its members whether that information qualifies as proprietary or
confidential information pursuant to NRS
360.247 . If the Commission determines that any of that information
qualifies as proprietary or confidential information pursuant to NRS 360.247 , the Commission may
continue to hold a closed hearing regarding that proprietary or confidential
information until the Commission determines that the proprietary or
confidential information has been adequately discussed within the context of
the appeal.
6.  A taxpayer who fails to submit a request
for a closed hearing in accordance with the provisions of this section shall be
deemed to have waived his or her right to request a closed hearing. The
provisions of this section do not affect the right of a taxpayer or the agent
of the taxpayer to request a continuance of any hearing on an appeal by the
taxpayer.
7.  As used in this section, “closed hearing”
means a hearing before the Commission which is closed to the public pursuant to
NRS 360.247 .
(Added to NAC by Tax Comm’n by R140-07, eff. 1-30-2008)