Nev. Admin. Code § 361.61072 — 361.61072

NAC 361.61072    Hearing before Commission: Basis on record before hearing
officer; determination that record is inadequate. ( NRS 360.090 , 361.4734 )    The
hearing held before the Commission pursuant to NAC 361.61068 must be based on the record
made before the hearing officer. If the Commission determines the record is
inadequate, the Commission may remand the matter to the hearing officer for
further proceedings or open the record and hear new evidence.
(Added to NAC by Tax Comm’n by R011-07, eff. 10-31-2007)