Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.7475 — 361.7475
NAC 361.7475 Petition for reconsideration: Filing and contents; answer; grant
or denial. ( NRS
361.375 , 361.420 )
1. A party who believes that a decision or
order of the State Board, or any portion thereof, is:
(a) Unlawful;
(b) Unreasonable; or
(c) Based on findings of fact or conclusions of law
that are erroneous,
Ê may file a
petition for reconsideration. The petition must be filed with the State Board
and served on all parties within 15 days after the date of service of the
decision or order.
2. A petition for reconsideration must:
(a) Identify with precision each portion of the
decision or order that the party alleges is unlawful, unreasonable or
erroneous.
(b) Cite with specificity those portions of the
record, the statutes or regulations that support the allegations in the
petition. The petition must not include additional evidence or request the
submission or taking of new evidence.
3. A party may submit an answer in
opposition to a petition for reconsideration. The answer must be filed with the
State Board and served on all other parties within 5 days after the date of
service of the petition for reconsideration. The answer must be limited to the
issues raised in the petition for reconsideration.
4. The State Board will grant or deny, in
whole or in part, a timely filed petition for reconsideration within 60 days
after the date of service of the final decision. If the State Board takes no
action within the 60 days, the petition shall be deemed to be denied.
5. Unless otherwise provided by the State
Board, the filing of a petition for reconsideration or the granting of such a
petition by the State Board does not excuse compliance with or suspend the
effectiveness of the challenged decision or order.
6. If the State Board grants a petition for
reconsideration, it will reexamine the decision or order and the record with
regard to the issues on which it granted reconsideration. After this
reexamination, the State Board will issue a modified final order or reaffirm
its original order.
7. A modified final decision or order
incorporates all portions of the original decision or order not modified. A
modified final decision or order, or the original decision or order if
reaffirmed, is the final decision of the State Board.
8. For the purposes of NRS 361.420 , the date of the
issuance of the decision of the State Board denying relief is:
(a) If the State Board grants a petition for
reconsideration, the date the State Board issues its modified final decision or
order or reaffirms its original decision or order; or
(b) If the State Board denies a petition for
reconsideration, the date the petition is denied or deemed to be denied.
(Added to NAC by St. Bd. of Equalization by R029-05,
eff. 6-28-2006)
Source: official text