Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.43 — 360.43
NAC 360.043 Scope; construction; deviation. ( NRS
360.090 )
1. The provisions of NAC 360.043 to 360.200 , inclusive:
(a) Govern the practice and procedure in contested
cases before the Commission and Department.
(b) Govern all practice and procedure before the
Commission or Department under titles 31 and 32 of NRS.
(c) Will be liberally construed to secure the just,
speedy and economical determination of all issues presented to the Commission
or Department.
2. In special cases, where good cause
appears, not contrary to statute, deviation from these rules, if stipulated to
by all parties of record, will be permitted.
[Tax Commn, Practice Rule No. 1, eff. 11-15-77; A 12-20-79;
No. 2, part No. 3 & No. 5, eff. 11-15-77]—(NAC A by R112-07, 12-4-2007;
R140-07, 1-30-2008; R175-08, 10-15-2010)
Source: official text