Nev. Admin. Code § 370.590 — 370.590

NAC 370.590    Oral argument on appeal; consideration of certain evidence; issuance
of written decision; final decision for purposes of judicial review. ( NRS 370.250 ,
370.253 , 370.510 , 370.675 )
1.  Upon the filing of a response to the
notice of appeal pursuant to NAC 370.585
or the expiration of the time for filing such a response, the Executive
Director will schedule oral argument on the appeal at the next meeting of the
Commission.
2.  Oral argument before the Commission will
be limited to 15 minutes for each party. The appellant must present his or her
argument first but may reserve time for rebuttal following the presentation of
argument by the opposing party. The Commission will consider only evidence
which was submitted to the hearing officer and identified in the notice of
appeal or response to the notice of appeal.
3.  The Commission may affirm, reverse or
modify the decision of the hearing officer or remand the case to the hearing
officer. The Executive Director shall, on behalf of the Commission, issue a
written decision on the appeal.
4.  Unless the Commission remands a case to
the hearing officer, the decision of the Commission is a final decision in a
contested case for the purposes of judicial review.
(Added to NAC by Dep’t of Taxation by R146-15, eff. 9-9-2016)