Nev. Admin. Code § 360.190 — 360.190

NAC 360.190    Petitions: Authority; form; contents. ( NRS 360.090 )
1.  Any person may petition for an advisory
opinion concerning matters within the jurisdiction of the Department or
Commission.
2.  The Board may petition for an advisory
opinion concerning compliance with any of the provisions of chapters 361 , 361A
and 362 of NAC adopted by the Commission.
3.  All petitions must be in writing, be
addressed to the Director and set forth at least the following:
(a) A statement that an advisory opinion is
requested;
(b) A succinct statement of all the facts and
circumstances necessary to dispose of the petition;
(c) A clear, simple statement of the issue or
question to be resolved;
(d) A statement of all statutes, rules, agency
decisions or other authorities which the petitioner believes may be relevant in
disposing of the petition; and
(e) A statement with supporting arguments and
authorities of the petitioner’s opinion of a proper disposition of the
petition.
[Tax Comm’n, Practice Rule No. 53, eff. 11-15-77]—(NAC A
by R039-10, 8-13-2010)