Nev. Admin. Code § 375.210 — 375.210

NAC 375.210    Claim for refund: Right to hearing; required documentation;
contested cases. ( NRS 360.090 , 375.015 , 375.290 )
1.  The provisions of NAC
375.180 , 375.190 and 375.200
do not afford a person claiming a refund a right to a hearing conducted by a
hearing officer appointed by a county pursuant to NRS 375.320 .
2.  A claim for a refund must be accompanied
by:
(a) A statement setting forth the amount of the
claim;
(b) A statement setting forth all grounds upon
which the claim is based;
(c) All evidence the claimant relied upon in
determining the claim, including affidavits of any witnesses; and
(d) Any other information and documentation
requested by the county recorder.
3.  If a person files a claim for a refund in
a contested case, all contested cases involved in the case shall be deemed to
have been raised in the claim.
(Added to NAC by Tax Comm’n by R181-01, eff. 5-13-2002)