Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.733 — 361.733
NAC 361.733 Direct appeal: Rights of petitioner, respondent and staff. ( NRS 361.375 ) During any hearing of a
direct appeal, the petitioner, respondent and staff, through the presiding
member of the State Board, may:
1. Call and examine witnesses concerning any
matter relevant to the issues of the case.
2. Introduce exhibits relevant to the issues
of the case.
3. Direct any question to an opposing
witness that the State Board determines is relevant to the issues of the case.
4. Impeach any witness, regardless of which
party first called the witness to testify.
5. Offer rebuttal evidence.
6. Call any person who, because of his or
her relationship to any other party, may be an adverse witness and examine the
person as an adverse witness.
[St. Bd. of Equalization, Practice Rule 26, eff. 10-14-77]—(NAC
A by R018-97, 12-19-97; R029-05, 6-28-2006)
Source: official text