Nev. Admin. Code § 370.580 — 370.580

NAC 370.580    Order of proceedings; written findings and conclusions; issuance
and service of decision; date on which decision becomes final. ( NRS 370.250 ,
370.253 , 370.510 , 370.675 )
1.  At a hearing conducted pursuant to NAC 370.500 to 370.595 , inclusive:
(a) The Department will present witnesses and
evidence and the respondent may cross-examine the witnesses in the order in
which they are presented by the Department.
(b) After the Department has completed its
presentation of witnesses and evidence, the respondent may present witnesses
and evidence and the Department may cross-examine the witnesses in the order in
which they are presented by the respondent.
(c) After the respondent has completed its
presentation of witnesses and evidence, the Department may call any rebuttal
witnesses and the respondent may cross-examine the witnesses.
(d) The hearing officer may question any witness,
party, counsel or representative at any time.
2.  After the close of the hearing, the
hearing officer shall prepare written findings of fact, conclusions of law and
his or her decision on the issues presented at the hearing.
3.  A hearing officer shall issue his or her
decision and serve on all parties of record a copy of the decision and the
accompanying findings of fact and conclusions of law within 45 business days
after the date on which the hearing concluded.
4.  A decision issued by a hearing officer
pursuant to this section becomes final 20 business days after the date of
service of the decision unless a party files a timely notice of appeal pursuant
to NAC 370.585 .
(Added to NAC by Dep’t of Taxation by R146-15, eff. 9-9-2016)