Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 361.749 — 361.749
NAC 361.749 Petitions: Authority; form and contents. ( NRS 361.375 )
1. Any person may petition for an advisory
opinion concerning matters within the jurisdiction of the Department or State
Board.
2. All petitions must be in writing, be
addressed to the Secretary and set forth at least the following:
(a) A statement that an advisory opinion is
requested;
(b) A succinct statement of all the facts and
circumstances necessary to dispose of the petition;
(c) A clear, simple statement of the issue or
question to be resolved;
(d) A statement of all statutes, rules, agency
decisions or other authorities which the petitioner believes may be relevant in
disposing of the petition; and
(e) A statement with supporting arguments and
authorities of the petitioners opinion of a proper disposition of the
petition.
[St. Bd. of Equalization, Practice Rule 48, eff. 10-14-77]—(NAC
A by R029-05, 6-28-2006)
Source: official text