Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.714 — 361.714
NAC 361.714 Testimony must be under oath. ( NRS
361.375 )
1. Oral evidence will be taken only upon
oath or affirmation administered by:
(a) The Secretary;
(b) A member of the State Board; or
(c) A member of the staff who has been designated
for that purpose by the State Board.
2. Before testifying, each person must swear
or affirm that the testimony he or she is about to give will be the truth, the
whole truth and nothing but the truth.
[St. Bd. of Equalization, Practice Rule 25, eff. 10-14-77]—(NAC
A by R018-97, 12-19-97; R029-05, 6-28-2006)
Source: official text