Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.703 — 361.703
NAC 361.703 Briefs, memoranda and other written explanations. ( NRS 361.375 )
1. The State Board may, at any time, require
a party to submit a brief, memorandum or other written explanation. The State
Board will prescribe:
(a) The time for filing;
(b) The number of copies that must be filed with
the State Board; and
(c) The parties that must be served, if any.
2. If the State Board does not require
submission of a brief, memorandum or other written explanation, a party may
submit such a written explanation on his or her own initiative. Unless the
State Board otherwise directs, the written explanation must be filed with the
State Board and served on the other parties at least 20 days before the date
established for the hearing.
3. A party may respond in writing to a
brief, memorandum or other written explanation filed by another party. Unless
the State Board otherwise directs, the written explanation must be filed with
the State Board and served on the other parties not later than 10 days before
the date established for the hearing.
4. A party served with a response to a
brief, memorandum or other written explanation may reply in writing. Unless the
State Board otherwise directs, the written explanation must be filed with the
State Board and served on the other parties not later than 3 days after service
of the response.
5. A party must not include in or attach to
his or her brief, memorandum or other written explanation an exhibit, paper,
report or other documentary evidence that is included in the record submitted
to the State Board.
6. A brief, memorandum or other written
explanation filed with the State Board pursuant to this section may be filed
electronically, but the State Board may require a party to file the original
document.
7. Unless otherwise provided by the State
Board, the Secretary may perform any administrative function of the State Board
set forth in this section.
(Added to NAC by St. Bd. of Equalization by R029-05,
eff. 6-28-2006)
Source: official text