Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.61068 — 361.61068
NAC 361.61068 Proposed order of hearing officer: Written objection; reply to
objection; action by Commission. ( NRS
360.090 , 361.4734 )
1. Except as otherwise provided in this
subsection, a party may file a written objection to the proposed order with the
Commission within 20 calendar days after receipt of the proposed order. The
written objection must state with particularity the issues presented, the
points of law or fact which are relied on and the relief requested. The
Commission may allow a party, upon good cause shown, to file a written
objection with the Commission more than 20 days after receipt of a proposed
order.
2. A party who files a written objection
shall serve a copy of its objection on all parties.
3. Except as otherwise provided in this
subsection, a party may reply to the written objection within 15 days after
receipt of the written objection. A reply must be served on all parties. The
Executive Director may grant an extension of time for the responding party to
reply upon good cause shown.
4. If no party files a written objection
with the Commission pursuant to subsection 1, the Commission will place the
proposed order on the appropriate agenda for its next scheduled meeting for
action by the Commission.
5. If a party files a written objection to
the proposed order with the Commission within 20 days after receipt of the
proposed order or if the Commission chooses to take any action concerning the
review of the proposed order, other than to remand the proposed order to the
hearing officer for clarification of the order, the Commission will hold a
hearing on the proposed order. The Commission will provide to the parties at
least 15 days notice of the hearing, unless the parties waive the notice in
writing or on the record before the Commission.
(Added to NAC by Tax Commn by R011-07, eff. 10-31-2007)
Source: official text