Nev. Admin. Code § 360.56 — 360.56

NAC 360.056    Testimony must be under oath. ( NRS
360.090 )    Oral
evidence will be taken only upon oath or affirmation administered by the
hearing officer, Director or a Commissioner. Before taking the witness stand,
each person must swear, or affirm, that the testimony he or she is about to
give will be the truth, the whole truth and nothing but the truth.
[Tax Comm’n, Practice Rule No. 30, eff. 11-15-77]—(Substituted
in revision for NAC 360.140)