Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.567 — 361.567
NAC 361.567 Continuing education: Award of contact hours; documentation;
waiver of and failure to satisfy requirements.
( NRS
360.090 , 361.221 , 361.223 )
1. The Department, in consultation with the
Board, will determine the appropriate number of contact hours to be awarded for
each approved education course. The Department will award the appropriate
number of contact hours to persons who complete approved education courses and
provide documentation to the Department as required by subsection 3. Contact
hours may be awarded as follows:
(a) The Department may award the person the number
of contact hours noted on the certificate of completion for the approved
education course or on any other documentation of the approved education course
provided by the person to the Department as required by subsection 3.
(b) If a person completes an approved education
course offered by a university or community college, the Department may award
the person 12 contact hours for each semester credit earned.
(c) If an approved education course includes an
examination for the course and a person completes the instruction for the
course but fails to pass the examination, the Department may award the person
one-half of the contact hours that the person would have been awarded had he or
she passed the examination. If the person did not complete the instruction for
the course, the Department may award the person 4 contact hours for each full
day of instruction that he or she completed if the person provides evidence
satisfactory to the Department of his or her attendance at the course. If a
person who is awarded contact hours pursuant to this paragraph subsequently
passes the examination for the course, the Department may award the person a
number of contact hours equal to the total contact hours approved for the course
minus contact hours previously awarded to the person for the course pursuant to
this paragraph.
(d) The Department will not award any contact hours
for the completion of any portion of a course in real estate or the appraisal
of property if the primary objective of the course is to prepare those persons
taking the course to take and pass an examination for licensure in real estate
or the appraisal of property.
(e) The Department will not award any contact hours
for any portion of a course at a university or community college if the person
taking the course does not earn a passing grade or withdraws from the course.
(f) When the Department determines the number of
contact hours to be awarded for a course, the Department will not award any
contact hours for any portion of the course during which the person taking the
course takes an examination for the course.
(g) If a person instructs an approved education
course, the Department may award the person a number of contact hours equal to
the number of hours the person spent lecturing during the course or teaching as
part of a group. The Department will not award contact hours:
(1) For any time the person spent on preparing
for the course, grading students, or assisting students on projects or
assignments outside of class; or
(2) For teaching the same course more than
once in a 12-month period.
2. The number of contact hours awarded to a
person who completes an approved education course must be the number of hours
determined to be appropriate pursuant to subsection 1 as of the date on which
the person completes the course, regardless of whether the content or length of
the course changes after that date.
3. A person who holds an appraisers
certificate and for whom the annual training requirement has not been waived
pursuant to NRS 361.223 shall, on
or before July 1 of each year, provide written documentation to the Department
of each approved education course the person has taken, and the total contact
hours he or she has earned, since July 1 of the previous year. The
documentation for each course must include, without limitation, a certificate
of attendance that shows the name of the person, the name of the course, the
signature of the instructor of the course or the authorized representative of
the organization that sponsored the course, and the dates of the persons
attendance at the course. A transcript of grades, if any, from the organization
that sponsored the course must also be submitted. If the course was taken at a
university or community college, a certified transcript may be submitted in
lieu of a certificate of attendance.
4. If a person has:
(a) Not completed the 180 contact hours of accepted
training described in paragraph (b) of subsection 3 of NRS 361.223 , the Department, in
consultation with the Board, may award contact hours to the person for an
approved education course completed more than 5 years before the person
provides to the Department the written documentation required by subsection 3.
Any contact hours awarded pursuant to this paragraph must be applied to the 180
contact hours described in paragraph (b) of subsection 3 of NRS 361.223 .
(b) Completed the 180 contact hours of accepted
training described in paragraph (b) of subsection 3 of NRS 361.223 , the Department will not
award any contact hours for any course completed by the person:
(1) More than 3 years before he or she
provides to the Department the written documentation required by subsection 3.
(2) During the 3-year period for which the
person must satisfy the continuing education requirements set forth in NRS 361.223 if the person was
awarded contact hours for the course for the immediately preceding 3-year
period, unless the Department, in consultation with the Board, determines that
the course materials have been significantly changed or updated.
5. To qualify for a waiver of the annual
training requirement pursuant to paragraph (b) of subsection 3 of NRS 361.223 , a person who holds an
appraisers certificate must complete, as part of the 180 contact hours of
accepted training required by that paragraph, at least 4 hours of training in
ethical and professional standards.
6. If a person for whom the annual training
requirement has been waived pursuant to NRS 361.223 accumulates more than 36
contact hours during any 3-year period thereafter, the excess contact hours
will not be carried forward.
7. The Department will notify each person
who holds an appraisers certificate and who has not satisfied the continuing
education requirements for a fiscal year or a 3-year period, as applicable,
that the appraisers certificate is subject to suspension or revocation
pursuant to NRS 361.224 . The
notice will be sent by United States mail at least 60 days before the end of
the fiscal year or 3-year period to the address of the person as listed in the
files of the Department. If the Department does not receive a response to the
notice within 30 days after mailing, the Department will forward the matter to
the Board for consideration at its next regularly scheduled meeting. The Board
will review the matter and provide its recommendation to the Department
concerning whether the appraisers certificate should be suspended or revoked.
(Added to NAC by Tax Commn by R028-03, eff. 12-4-2003;
A by R020-17, 1-30-2019)
Source: official text