Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.690 — 361.690
NAC 361.690 Classification of parties. ( NRS
361.375 )
1. Intervener means a person, government,
governmental agency or political subdivision of a government, other than an
original party to a proceeding, who has been granted leave to intervene in a
proceeding pursuant to NAC 361.692 .
2. Petitioner means a party who initiates
or commences an administrative proceeding before the State Board pursuant to
the provisions of chapter 361 of NRS.
3. Respondent means a party who responds
to an administrative proceeding initiated or commenced by a petitioner.
[St. Bd. of Equalization, Practice Rules 8-10, eff. 10-14-77]—(NAC
A by R018-97, 12-19-97; R029-05, 6-28-2006)
Source: official text