Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.712 — 361.712
NAC 361.712 Subpoenas. ( NRS
360.240 , 361.375 )
1. Subject to the restrictions imposed by NRS 360.240 , the Secretary may, on
his or her own initiative or at the request of a party, issue a subpoena
requiring the attendance of a witness for the purpose of taking the testimony
of the witness orally before the State Board or compelling the production of
books, papers or other documents.
2. A petitioner or respondent desiring a
subpoena must submit an application in writing to the Secretary stating the
reasons why the subpoena is requested. If the application is for a subpoena for
the production of books, papers or other documents, the application must
identify, as clearly as may be, the books, papers or other documents desired.
3. The application must be filed with the
Secretary and served on all parties at least 20 days before the date
established for the hearing.
4. The Secretary, not later than 5 days
after he or she receives an application for a subpoena, shall:
(a) Grant the application and issue the subpoena;
(b) Modify the application and issue the subpoena;
or
(c) Deny the application.
5. The person to whom the subpoena is
directed may request in writing that the Secretary modify or quash the
subpoena. The Secretary shall grant this request if he or she determines that
the subpoena is unreasonable or oppressive.
6. If the Secretary issues a subpoena at the
request of a party, the party must arrange for service of the subpoena and bear
the expense of such service.
7. If the Secretary denies the request of a
party for a subpoena, the party may appeal the denial to the State Board.
[St. Bd. of Equalization, Practice Rule 23, eff. 12-9-77]—(NAC
A by R029-05, 6-28-2006)
Source: official text