Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.682 — 361.682
NAC 361.682 Scope; construction; deviation. ( NRS
361.375 , 361.395 )
1. The provisions of NAC 361.682 to 361.753 , inclusive:
(a) Govern the practice and procedure in contested
cases before the State Board.
(b) Except where inconsistent with the provisions
of NAC 361.650 to 361.669 , inclusive, apply to proceedings
before the State Board to carry out the provisions of NRS 361.395 .
(c) Will be liberally construed to secure the just,
speedy and economical determination of all issues presented to the State Board.
2. In special cases, where good cause
appears, not contrary to statute, deviation from these rules, if stipulated to
by all parties of record, will be permitted.
[St. Bd. of Equalization, Practice Rules 1, 3 & 4,
eff. 10-14-77]—(NAC A by R018-97, 12-19-97; R029-05, 6-28-2006; R153-09, 4-20-2010,
eff. 10-1-2010)
Source: official text