Nev. Admin. Code § 375.310 — 375.310

NAC 375.310    Hearings: Official notice. ( NRS 360.090 , 375.015 , 375.320 )    A
hearing officer appointed by a county pursuant to NRS 375.320 may take official
notice of the following matters:
1.  Any petition for a hearing on any matter
pertaining to an appeal of an assessment of any tax imposed by chapter 375 of NRS.
2.  Matters of common knowledge and technical
or scientific facts of established character.
3.  Official documents, if pertinent, when
properly introduced into the record of formal proceedings by reference if
proper and definite reference to the document is made by the party offering it
and it is published and generally circulated so that all the parties of interest
at the hearing have an opportunity to examine it and present rebuttal evidence.
4.  Matters that may be judicially noticed by
the courts of this State.
(Added to NAC by Tax Comm’n by R181-01, eff. 5-13-2002;
A by Dep’t of Taxation by R224-03, 4-30-2004)