Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.720 — 361.720
NAC 361.720 Official notice of State Board. ( NRS
361.375 ) The
State Board may take official notice of the following matters:
1. Rules, regulations, official reports,
decisions and orders of the Commission, the State Board or any agency of the
State.
2. Matters of common knowledge and technical
or scientific facts of established character.
3. Official documents, if pertinent, when
properly introduced into the record of formal proceedings by reference if
proper and definite reference to the document is made by the party offering it
and it is published and generally circulated so that all of the parties of
interest at the hearing have an opportunity to examine it and present rebuttal
evidence.
4. Matters which may be judicially noticed
by the courts of the State.
[St. Bd. of Equalization, Practice Rule 38, eff. 10-14-77]—(NAC
A by R029-05, 6-28-2006)
Source: official text