Nev. Admin. Code § 360.185 — 360.185

NAC 360.185    Rehearing or reconsideration of decisions of Commission. ( NRS 360.090 )
1.  The Commission may issue an order
granting a rehearing or reconsideration of all or part of any matter on its own
motion or on a petition by an aggrieved party. A motion or petition for
rehearing or reconsideration will not be granted if the motion is made or the
petition is filed more than 15 days after service of the Commission’s final
decision on the matter or if a petition on the matter has been filed in the
district court. The Commission will serve an order granting or denying a
rehearing or reconsideration on all parties of record at least 5 days before
the expiration of the time for filing a petition for judicial review pursuant
to NRS 233B.130 . The right of a
person to file a petition in the district court is not affected by the person’s
failure to have petitioned for the Commission’s rehearing or reconsideration.
2.  No oral argument concerning a motion or
petition for rehearing or reconsideration will be permitted.
3.  Except as otherwise provided in
subsection 4, if the Commission has not taken action on a motion or petition
for rehearing or reconsideration within the 15-day period allowed for making
such a motion or filing such a petition, the motion or petition shall be deemed
denied.
4.  If a motion or petition for rehearing or
reconsideration is made or filed within the 15-day period but the Commission is
not scheduled to meet within that period, the Director may, upon a showing of
good cause, stay enforcement of the Commission’s original decision until the
Commission can grant or deny the motion or petition.
5.  A stay of enforcement may be ordered upon
the condition that the petitioner comply with specific terms which are
reasonably related to the original findings and decision.
6.  If the Commission issues an order
granting a rehearing or reconsideration, the subsequent decision by the
Commission:
(a) Will be based on all pertinent parts of the
record and such additional evidence and argument as it may permit.
(b) Is the final decision of the Commission for the
purposes of judicial review.
[Tax Comm’n, Practice Rule No. 61, eff. 10-16-80]—(NAC
A by R179-99, eff. 5-16-2000)
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