Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 360.80 — 360.80
NAC 360.080 Rights of petitioner and staff at evidentiary hearing. ( NRS 360.090 ) At any evidentiary
hearing, the petitioner and staff may:
1. Call and examine witnesses.
2. Introduce exhibits relevant to the issues
of the case.
3. Cross-examine opposing witnesses on any
matter relevant to the issues of the case, even though that matter was not
covered in the direct examination.
4. Impeach any witness regardless of which
party first called the witness to testify.
5. Offer rebuttal evidence.
6. Call any person who, because of his or
her relationship to any other party, may be an adverse witness, and examine him
or her as an adverse witness.
[Tax Commn, Practice Rule No. 31, eff. 11-15-77]—(NAC
A 1-12-96)
Source: official text