Nev. Admin. Code § 360.65 — 360.65

NAC 360.065    Classification of parties. ( NRS
360.090 )
1.  “Appellant” means any party appealing to
the Commission from a decision of the hearing officer.
2.  “Intervener” means a person or local
government other than the original party to the proceeding who is directly and
substantially affected by the proceeding and who is allowed pursuant to NAC 360.070 to appear and present testimony
or otherwise participate at the hearing.
3.  “Petitioner” means any person who
requests or seeks a redetermination, refund or adjustment of any tax, tax
liability or the amount of any tax paid by the person, an assessment for tax
purposes or determination of value for any purpose, or who petitions the
Department or Commission for an advisory opinion or to adopt, amend or repeal a
regulation.
4.  “Respondent” means any person who is
required to respond to an appeal of an administrative decision of the
Commission.
[Tax Comm’n, Practice Rule Nos. 6, 12, 13 & 14,
eff. 11-15-77]—(NAC A 1-12-96; R175-08, 10-15-2010)