Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.705 — 361.705
NAC 361.705 Motions by parties; action by State Board on its own motion. ( NRS 361.375 )
1. A party may make a motion orally during a
hearing or in writing.
2. A motion must state with particularity
the relief or order sought and identify the reason or authority pursuant to
which the motion is made.
3. A written motion must be filed with the
State Board and served on all parties not later than 20 days before the date
established for the hearing.
4. A party against whom a motion is directed
may respond to the motion:
(a) Orally, if the motion is made during the
hearing; or
(b) In writing, if the motion is made before the
hearing. A written response must be filed with the State Board and served on
all parties within 10 days after service of the motion.
5. A party who has made a motion in writing
and been served with a written response may, within 7 days after service of the
response, reply to the response in a writing filed with the State Board and
served on all parties.
6. The State Board may, for good cause, take
action on its own motion. Unless its motion is made orally during the hearing,
the State Board will serve each party with notice of its intent to take action
and the reasons therefore. A party who receives the State Boards notice of
intent and wishes to object to it must file his or her objection in writing
with the State Board within 10 days after service of the notice. The State
Boards notice of intent must advise a party of his or her right to file a
written objection.
(Added to NAC by St. Bd. of Equalization by R029-05,
eff. 6-28-2006)
Source: official text