Nev. Admin. Code § 360.85 — 360.85

NAC 360.085    Representation of parties; qualifications of attorneys. ( NRS 360.090 )    Appearances and
representation of parties must be made as follows:
1.  A party may appear in person, as provided
in subsection 2, or may be represented by an attorney, an accountant or an
authorized representative.
2.  A party, if other than a natural person,
may appear:
(a) If a partnership, by a partner.
(b) If a corporation, by an officer or other
authorized representative or regular employee.
(c) If a municipal corporation, by an authorized
officer, agent or employee.
(d) If an unincorporated association, by an
authorized representative, officer or employee.
3.  If a party chooses to be represented by
an attorney, the attorney must be one who is admitted to practice and in good
standing before the highest court of any state of the United States. If the
attorney is not admitted to practice and in good standing before the Supreme
Court of Nevada, an attorney so admitted and in good standing must be
associated with the attorney appearing before the Commission or Department.
[Tax Comm’n, Practice Rule No. 32, eff. 11-15-77]—(NAC
A 1-12-96)