Nev. Admin. Code § 372A.10 — 372A.10

NAC 372A.010    Effect of criminal proceeding on collection of tax. ( NRS 372A.050 )
1.  An action brought to recover any tax, fee
or civil penalty imposed pursuant to chapter
372A of NRS is not barred by a prior acquittal of the defendant in a
criminal action arising out of the same transaction or occurrence.
2.  The Department may postpone an
administrative hearing contesting the assessment of a tax, fee or civil penalty
imposed pursuant to chapter 372A of
NRS if a criminal prosecution of the defendant arising out of the same
transaction or occurrence is pending.
3.  In a civil proceeding brought pursuant to
chapter 372A of NRS, the doctrine of
collateral estoppel may bar the relitigation of an issue determined in a
previous criminal proceeding in which the party sought to be estopped had a
full and fair opportunity to litigate that issue.
(Added to NAC by Dep’t of Taxation, eff. 6-20-90)