Nevada Administrative Code — Title 32 (Revenue and Taxation)
Nev. Admin. Code § 370.585 — 370.585
NAC 370.585 Filing and service of notice of appeal; rebuttal response by
opposing party. ( NRS 370.250 , 370.253 , 370.510 , 370.675 )
1. A party may, within 20 business days
after service of a decision issued by a hearing officer pursuant to NAC 370.580 , file a notice of appeal with
the Commission.
2. A notice of appeal filed pursuant to this
section must be served on all parties and must:
(a) Identify the decision from which the party
appeals, the date on which the decision was issued and the basis for the
appeal;
(b) State with particularity each point of law or
fact which, in the opinion of the appellant, the hearing officer overlooked or
misconstrued;
(c) Identify the parts of the record before the
hearing officer that the appellant deems relevant to the appeal; and
(d) State each argument in support of the appeal
that the appellant intends to present.
3. An opposing party may, not later than 15
business days after service of a notice of appeal, file with the Commission a
response rebutting only the issues raised in the notice of appeal. Such a
response may include identification of the parts of the record before the
hearing officer that the opposing party deems relevant to his or her response.
(Added to NAC by Dept of Taxation by R146-15, eff. 9-9-2016)
Source: official text