Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 370.550 — 370.550
NAC 370.550 Submission of documentation by respondent; exclusion by hearing
officer for untimely submission. ( NRS 370.250 , 370.253 , 370.510 , 370.675 )
1. Except as otherwise provided in
subsection 2, a respondent must, not later than 5 business days before the date
of the hearing set forth in the notice of hearing issued pursuant to NAC 370.545 , provide to the Department a
copy of each document which is reasonably available to the respondent and which
the respondent reasonably believes will be used in support of his or her
position.
2. A respondent may supplement the documents
provided pursuant to subsection 1 on or before the date of the hearing only if
good cause exists to demonstrate why the supplemental documents were not
provided within the time required by subsection 1.
3. A hearing officer may exclude any
document not timely provided pursuant to subsection 1 or 2.
(Added to NAC by Dept of Taxation by R146-15, eff. 9-9-2016)
Source: official text